cookie jar reserve

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Noun

cookie jar reserve - a hidden reserve that can be used to adjust quarterly earning reports

hidden reserve - reserves that do not show up on the balance sheet (as by understating values)

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References in periodicals archive ?

The first is that it will allow companies to create a cookie jar reserve with their inventory.

Grace then used the "cookie jar reserve" account to prop up earnings in lean periods.

"Signs of Backlash Against SEC's Attack on Cookie Jar Reserves and Income Smoothing."