Suggests illegal activity without stating it outright; used to imply fraudulent financial manipulation. When he said they might need to 'cook the books,' I knew he wasn't suggesting actual cooking.
Pro Tip 2/3
Negative Connotation
Has a negative meaning and is used to talk about dishonest activities. After the scandal, everyone knew they had been cooking the books for years.
Pro Tip 3/3
Business Context
Most commonly used in business or financial contexts, often involving company accounts. The accountant was fired for cooking the books and misrepresenting the company's earnings.