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Has the games industry adopted Hollywood Accounting? https://en.m.wikipedia.org/wiki/Hollywood_accounting

I'd say it qualifies as Hollywood Accounting if the revenue exceeds the budget and yet the project is still deemed unprofitable. I haven't really heard of this in the games industry.

Typical Hollywood Accounting is when companies make up overhead figures. But in the games industry the costs seem too transparent to be able to get away with posting fictious overheads as most of the cost is dominated by marketing and salaries.

If it exists anywhere it would be in third party publishing deals where the developer takes an advance on royalties with the possibility of more royalties if the project is profitable. I've been involved in a few deals like this and although I have no proof of Hollywood Accounting I've had my suspicions.

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