The simplest and most common way of practicing window dressing involves presenting statistical information in such a way as to improve the way an enterprise’s performance appears to clients, shareholders, or investors.
When presenting performance data, poor figures are deliberately overshadowed using favorable ones. This type of presentation disguises performance in several ways:
1. In a graph, the enterprise uses a high base figure for the vertical axis to exaggerate a desired increase
2. The enterprise, by highlighting the positive performance of one division, conceals its poor performance in other divisions
3. The figures presented do not take into account the negative impact of inflation or they are not compared with the performance figures of the competitors