### Comment:
Right we could do that but that would be fraud and people generally consider that not a goodthing to do 
  
 However, it's totally okay to just have bad estimates and outperform them and here is my source: http://assets.amuniversal.com/4d745f20070801329332005056a9545d

### REPLY:
Sandbagging guidance was common, but then Wall Street didn't like/believe the lowballs and started making their own guesses. It got ugly.

### END.