Your answer should demonstrate your critical analysis skill with substantive discussions of the drivers, consequences, and preventions of the earning management practices in the case:

Samsung electronics has spent the most in the marketing over final quarter. But last year, the expenditure was too large compared to prior quarters; said a Seoul analyst who covers Samsung electronics. Samsung electronics average fourth quarter expenditure on marketing and management went up by 442 billion Won from the previous quarter, or 24.77%, from 2000 through 2007.