The decision of the manager has serious long-term consequences for the firm and does not align with a conscious marketing approach.
A conscious marketing approach is adopted by firm with fairness and honesty over a long-term to ensure safety of shareholders funds, retained earning etc.
However, as he thinks about exaggerating the current earnings just a little, this will have serious long-term consequences for the firm.
Read more about marketing approach
brainly.com/question/25640993