Window-dressing: Difference between revisions
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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.
2.
More generally, any superficial or misleading presentation, designed to create a favourable impression.
Also written window dressing, without the hyphen.
