Window Dressing

Definition: Accounting gimmickry used to make a balance sheet and income statement depict a more positive condition than what actually exists. Definition: [crh] Trading activity near the end of a quarter or fiscal year that is designed to improve the appearance of a Definition: HREF="/?rd=portfolio">portfolio to be presented to clients or shareholders. For example, a portfolio manager may sell losing Definition: positions so as to display only positions that have gained in value.

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