Arising with the infamous Enron accounting farce, this term categorizes illegal, undesirable accounting methods (refer to cookie jar accounting), and stating a favorable stock price for the company will occur due to some whimsical events while the stock sits at a market low.

More On This Topic

Link to This Definition
Did you find this definition of END-OF-THE-YEAR CONVENTION helpful? You can share it by copying the code below and adding it to your blog or web page.
Written and fact checked by The Law Dictionary