The term "creative accounting" is often used to describe the practice of manipulating financial records in order to make a company's finances appear more favorable than they actually are. This unethical practice can take many forms, from overstating revenue and profits to understating expenses and liabilities. There are a number of synonyms for this term, including "aggressive accounting," "cooking the books," "fudging the numbers," and "window dressing." Regardless of what it's called, creative accounting can have serious consequences for both the company employing it and the investors who rely on accurate financial statements to make decisions about their investments.