Not really and im sure nintendo and sony do the same, im also pretty sure that all sorts of companies do this be it electrical, household, manufacturing etc......its all about keeping those shareholders happy even if it means 'massaging' sales figures.
Hope not otherwise these companys will be heavily fined and the directors sent down..... Enron anyone? You can not lie to shareholders.
i thought it was a good read
If someone has sold 10,000,000 units to a retailer or distributer, haven't they been paid for 10,000,000 units? Doesn't the shareholder only care about what they've been paid for? They aren't going to get any more when the customer buys the unit from the retailer. This really is a silly article.