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The phenomenon of window dressing is often done at the end of the quarter, precisely in March, June, September and December, but the most striking window dressing occurs in December, the effect of window dressing usually has an impact on increasing stock prices in the following month. So if window dressing is done in June, the stock price will usually increase in July.
Window dressing is often done by public companies (issuers) and investment managers from mutual funds. There are many ways for companies (issuers) to improve financial statement performance, one of which is by selling company assets and at the same time buying new assets or carrying out other operational activities using funds from the sale of assets. In mutual funds, investment managers can sell stocks and report losses and buy profitable stocks in the short term with the aim of reducing their income tax and at the end of the year their performance will be seen to be getting better.
In accounting, window dressing is an effort to manipulate financial statements to make them look better and more attractive when published so that window dressing is considered fraud accounting.
Window dressing is often done by public companies (issuers) and investment managers from mutual funds. There are many ways for companies (issuers) to improve financial statement performance, one of which is by selling company assets and at the same time buying new assets or carrying out other operational activities using funds from the sale of assets. In mutual funds, investment managers can sell stocks and report losses and buy profitable stocks in the short term with the aim of reducing their income tax and at the end of the year their performance will be seen to be getting better.
In accounting, window dressing is an effort to manipulate financial statements to make them look better and more attractive when published so that window dressing is considered fraud accounting.