eufemismo para práticas contábeis questionadas (pt)
ensemble des techniques utilisées en comptabilité par une entreprise pour modifier, légalement ou non, la présentation de ses comptes dans un sens plus favorable à ses attentes et à rassurer le public (fr)
eufemismo per espedienti che rappresentano falsamente una situazione contabile (it)
経営成績をより良く見せようなどといった不正な意図により、決算に人為的操作を加える会計行為 (ja)
euphemism referring to accounting practices with questionable ethics, often associated with financial or securities fraud (en)
"Every company in the country is fiddling its profits. Every set of published accounts is based on books which have been gently cooked or completely roasted. The figures which are fed twice a year to the investing public have all been changed in order to protect the guilty. It is the biggest con trick since the Trojan horse. ... In fact this deception is all in perfectly good taste. It is totally legitimate. It is creative accounting." (en)
