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Hidden Financial Risk

Understanding Off-Balance Sheet Accounting
Summary:

The book delves into the complexities of off-balance sheet accounting, exposing the risks and financial uncertainties that companies may obscure from investors and regulators. It provides an analysis of accounting practices, illustrating how firms can manipulate financial statements to conceal debt and inflate profits, ultimately leading to a call for greater transparency and stricter accounting standards.

Key points:

1. Off-Balance Sheet Financing:

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