manipulation of accounts

manipulation of accounts　窜改账目　

A general expression to cover a series of activities（earnings management，income smoothing，big bath accounting，window dressing，creative accounting，accounting shenanigans，and other expressions）relating to the use of management’s discretion to make accounting choices or to design transactions so as to affect the possibilities of wealth transfers between a company on the one hand and society（political costs），funds providers（cost of capital），or managers（compensation plans），on the other hand.