Cook the Books

A fraudulent activity done by some corporations to falsify their financial statements.


Cookie jar accounting is a great example of cooking the books.



Cooking The Books 101 - To spot the signs of earnings manipulation, you need to know the different ways companies can inflate their figures.

Putting Management Under The Microscope - We tell you where to find the telltale signs of corporate misdeeds.

Off-Balance-Sheet Entities: The Good, The Bad And The Ugly - This article defines some typical off-balance-sheet items and discusses when they are justified and when they are misleading.
Related Terms

Cookie Jar Accounting

Voodoo Accounting

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