Accounting practices that differ from standard accounting practices; they are characterized by unnecessary complication and the use of unusual ways of valuating income, assets or liabilities; broadly speaking: fraudulent financial reporting. – See disclosures, disguised, off-balance sheet, balance sheet adjustment, balance sheet cosmetics, stock market fraud, accounting, manipulative, corporate governance, enforcement, financial reporting, information overload, crystallization, management compensation, abusive, cherry-picking, factual design, consistency, substance-over-form principle, loss camouflage, understandability.
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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/