Ikkunallista

Ikkunallista, also known as "window dressing" in English, is a term used to describe the practice of presenting a company's financial performance in a way that is favorable to investors, often by manipulating or selectively reporting financial data. This practice can involve various tactics, such as:

1. Reporting earnings before interest, taxes, depreciation, and amortization (EBITDA) instead of net income, as EBITDA can be more favorable to investors.

2. Using non-GAAP measures, which are not generally accepted accounting principles, to present financial data that may not be comparable to other companies.

3. Delaying the recognition of expenses or revenues to improve short-term financial results.

4. Using complex financial instruments or accounting methods to hide or distort financial information.

Ikkunallista can be a controversial practice, as it may mislead investors and distort the true financial health of a company. It is important for investors to be aware of these tactics and to carefully evaluate a company's financial statements before making investment decisions.