Window-dressing: Difference between revisions
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imported>Doug Williamson (Create page. Sources: BIS Quarterly Review, March 2019, Oxford English Dictionary.) |
imported>Doug Williamson (Mend link.) |
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1. ''Financial reporting.'' | 1. ''Financial reporting.'' | ||
In financial reporting, window-dressing refers to transactions, or delayed transactions, around a financial reporting date, intended to improve the reported financial position or | In financial reporting, window-dressing refers to transactions, or delayed transactions, around a financial reporting date, intended to improve the reported financial position, financial performance, or related financial measures or ratios. | ||
<span style="color:#4B0082">'''''Banks' year-end window-dressing'''''</span> | :<span style="color:#4B0082">'''''Banks' year-end window-dressing'''''</span> | ||
:"... SOFR also exhibits volatility due to conditions in collateral markets and dealer balance sheet management. | :"... SOFR also exhibits volatility due to conditions in collateral markets and dealer balance sheet management. | ||
:A notable | :A notable example is the December 2018 spike, which was due to a glut in treasury markets interacting with banks' year-end window-dressing." | ||
:''Bank for International Settlements (BIS) Quarterly Review, March 2019.'' | :''Bank for International Settlements (BIS) Quarterly Review, March 2019.'' | ||
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* [[Collateral]] | * [[Collateral]] | ||
* [[Disclosure]] | * [[Disclosure]] | ||
* [[Ethics washing]] | |||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Greenwash]] | |||
* [[Misstatement]] | |||
* [[SOFR]] | * [[SOFR]] | ||
* [[Statement of financial position]] | * [[Statement of financial position]] | ||
Latest revision as of 12:59, 20 July 2021
1. Financial reporting.
In financial reporting, window-dressing refers to transactions, or delayed transactions, around a financial reporting date, intended to improve the reported financial position, financial performance, or related financial measures or ratios.
- Banks' year-end window-dressing
- "... SOFR also exhibits volatility due to conditions in collateral markets and dealer balance sheet management.
- A notable example is the December 2018 spike, which was due to a glut in treasury markets interacting with banks' year-end window-dressing."
- Bank for International Settlements (BIS) Quarterly Review, March 2019.
2.
More generally, any superficial or misleading presentation, designed to create a favourable impression.
Also written window dressing, without the hyphen.
