Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

Nachtodliche Belehrungen zu Persönlichkeiten

Nachtodliche Belehrungen zur Philosophie

Nachtodliche Belehrungen zur Theologie

Nachtodliche Belehrungen zu verschiedenen Themen


Balance sheet cosmetics (window dressing)

The misleading of the public by making statements in the balance sheet that do not correspond to the facts, usually with the aim of whitewashing (window-dressing). This is made almost impossible for banks by regulators through very detailed accounting and reporting rules. – See disclosures, disguised, off-balance sheet, stock market fraud, accounting, creative, corporate governance, enforcement, track record, financial reporting, information overload, intra-quarter ballooning, crystallization, management compensation, abusive, cherry-picking, factual design, consistency, substance-over-form principle, ultimate factoring, loss camouflage, understandability. – Cf. ECB Monthly Bulletin, May 2005, p. 93 ff.

Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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