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Managers that always promise to 'make the numbers' will at some point be tempted to make up the numbers.

Warren Buffett
Numbers, Promise, Tempted
Warren Buffett (2009). “Warren Buffett on Business: Principles from the Sage of Omaha”, p.47, John Wiley & Sons
Managers that always promise to 'make the numbers' will at some point be tempted to make up the numbers.