Difference between revisions of "Window-dressing"

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* [[Financial reporting]]
* [[Financial reporting]]
* [[Greenwash]]
* [[Greenwash]]
* [[Mis-statement]]
* [[SOFR]]
* [[SOFR]]
* [[Statement of financial position]]
* [[Statement of financial position]]

Revision as of 12:58, 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.


More generally, any superficial or misleading presentation, designed to create a favourable impression.

Also written window dressing, without the hyphen.

See also