Managing Expectations is a Crucial Accounting Skill
Kingsmill, Consultant, United Kingdom, Member
If I were evaluating the management of a mature business in a mature industry, I'd expect the finance function to be able to manage expectations and deliver results accordingly with no surprises.
Similarly, the CFO would have the same expectations of his or her financial controllers. That might involve smoothing results - controllers are expected to have a 'back pocket' for that very purpose.
Unethical? Only if the back pocket is too full - or beyond empty!...