Whether or not this represents earnings management, and if it is good or bad earnings management

You are required to write a letter of advice to the board, together with a transmittal email to nicole outlining 1) the financial impact that declaring the rebate before or after 30 june will have (calculations are required) 2) whether or not this represents earnings management, and if it is good or bad earnings management? (academic references required) 3) your recommendation as to which year the rebate should be committed to pre or post 30 june. (hint: you may want to consider the aaa model discussed in the lecture) (the letter of advice should be limited to 4 pages plus references)