This paper investigates the extent of promotional reviews on online review platforms, focusing on hotel reviews on TripAdvisor and Expedia. The authors examine how the structure of organizations and the incentives of firms influence the likelihood of fake reviews. They find that hotels with a neighbor have more negative reviews on TripAdvisor compared to Expedia, suggesting that hotels with a higher incentive to manipulate reviews are more likely to post fake negative reviews. Additionally, independent hotels are more likely to engage in promotional reviewing than branded chain hotels. The study also shows that hotels with a higher incentive to fake reviews have a greater share of positive reviews on TripAdvisor compared to Expedia. The authors argue that the cost of review manipulation is influenced by the size and structure of the organization, with larger entities facing higher costs due to the spillover effects of being caught. The study uses a differences-in-differences approach to analyze the impact of organizational characteristics on review manipulation. The results support the hypothesis that the incentive to post fake reviews is influenced by the structure of the organization, with smaller entities having a greater incentive to manipulate reviews. The study also finds that the presence of a neighbor affects the likelihood of fake reviews, with hotels having a neighbor being more likely to receive negative reviews. The authors conclude that the structure of organizations and the incentives of firms play a significant role in the likelihood of fake reviews on online review platforms.This paper investigates the extent of promotional reviews on online review platforms, focusing on hotel reviews on TripAdvisor and Expedia. The authors examine how the structure of organizations and the incentives of firms influence the likelihood of fake reviews. They find that hotels with a neighbor have more negative reviews on TripAdvisor compared to Expedia, suggesting that hotels with a higher incentive to manipulate reviews are more likely to post fake negative reviews. Additionally, independent hotels are more likely to engage in promotional reviewing than branded chain hotels. The study also shows that hotels with a higher incentive to fake reviews have a greater share of positive reviews on TripAdvisor compared to Expedia. The authors argue that the cost of review manipulation is influenced by the size and structure of the organization, with larger entities facing higher costs due to the spillover effects of being caught. The study uses a differences-in-differences approach to analyze the impact of organizational characteristics on review manipulation. The results support the hypothesis that the incentive to post fake reviews is influenced by the structure of the organization, with smaller entities having a greater incentive to manipulate reviews. The study also finds that the presence of a neighbor affects the likelihood of fake reviews, with hotels having a neighbor being more likely to receive negative reviews. The authors conclude that the structure of organizations and the incentives of firms play a significant role in the likelihood of fake reviews on online review platforms.