Some mechanisms for the improvement of various financial ratios.
'improperly exclude from consolidation certain subsidiaries in which debts and obligations that it wished to hide were recorded, thus improving the image of financial health presented in its consolidated balance sheet.'
'recognition of trading volume as revenue'
'recognizing revenue too soon or of questionable quality'
'recognizing bogus revenue'[evaluating transferred assets at bogus price]
'boosting income with one time gains'
'shifting current expenses to later or earlier period'
'failing to record or improperly reducing liability'
optimizing the scope of consolidation [recording flows of subsidiaries to which there is not complete access]
'improperly extending the time for depreciation of assets'
'not fully expensing options'
'recording the lesser net asset value, not greater book price, of an acquired company' so that future profits are raised by not having to write down good will
'boosting apparent profitability by changing from defined pension plans to defined contribution plans.'
'boosting profits through tricks of leasing, leasing to special purpose entitites or securitization'