The phrase "accounting manipulation" is correct and usable in written English.
It can be used in contexts discussing unethical or deceptive practices in financial reporting or accounting.
Example: "The company's financial statements were found to be subject to accounting manipulation, raising concerns among investors."
Alternatives: "financial manipulation" or "accounting fraud".
It now appears that the decline was made up through possible accounting manipulation.
In September, Mr. Mukherjea used a computer model to examine India's 500 largest public companies for signs of accounting manipulation.
They depict Enron as a struggling enterprise that grew deeply dependent on accounting manipulation to maintain its image as a financial powerhouse that turned in reliable performances.
Three weeks ago, the company announced that it had inflated its earnings by an additional $2 billion -- raising the total amount of the accounting manipulation to more than $9 billion.
But optimism (and some accounting manipulation) meant that the same trend did not show up in the profit numbers reported by quoted companies.That is why the bear market of 2000-2002 wasosevereere.
In a class action lawsuit filed in San Fransisco late on Monday night the investors claim HP concealed alleged accounting manipulation at Autonomy between the announcement of the deal last summer and last week when it took a $8.8bn£5.4bnbn) writedown against the deal.
The investor complaints spanned various accounting manipulations, including inflating revenue from fiber-optic equipment contracts.
In an interview this week, Mr. Krugman said that Mr. Leopold provided documents that convinced him that Mr. White had played a role in accounting manipulations at Enron.
Both of those charges relate directly to the company's having misled investors by reporting inflated profits as a result of accounting manipulations.
Richard Walker, who ran the enforcement division of the Securities and Exchange Commission in a period when the commission cracked down on accounting manipulations, said yesterday that he would leave the S.E.C. soon after the new chairman, Harvey Pitt, takes office.
The Securities and Exchange Commission filed additional fraud charges against WorldCom yesterday, saying that the company inflated earnings by almost $2 billion more than it had previously disclosed in accounting manipulations that began in 1999, earlier than was originally charged.
