The term ___________ means manipulation of accounts in such a way as to conceal vital facts and present the financial statements in such a way as to show a better position than what actually is.

Window dressing means the actions taken to improve the appearance of a company's financial statements. Window dressing is particularly common when a business has a large number of shareholders, so that management can give the appearance of a well-run company to investors who probably do not have much day-to-day contact with the business.