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.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/