Cooked books

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New Member
Good afternoon,

I am trying to understand this expression, which I think it is a metaphore, but I am not succeding:

"Since he resigned from the post without a good reason after being implicated in a fraud scandal over cooked books at Daewoo Shipbuilding and Marine Engineering [...]"

As the context is a fraud scandal, it may be a financial common saying. Anyone has an idea?

Thank you!
  • Abisso

    New Member
    I've never heard about it and I didn't find the meaning on Google.

    Thank you both very much! Have a good day


    Senior Member
    British English
    I don't why those definitions specify "change" and "alter".

    The essential thing is that the accounts have been deliberately falsified to mislead - that may involve changing something already in the accounts, but far more likely creating a false record in the first place.


    Senior Member
    USA, English
    I was curious about the etymology of the phrase "cooking the books". Here is an explanation.

    They Cooked the Books: A Humorous Look at the World of White-Collar Crime: Patrick Michael Edwards: The Book Depository UK

    "Cooking the books" originated in England when the Earl of Strafford said: "The proof was once clear; however, they have cooked it ever since." The year was 1636, and the Earl was referring to altering ingredients in a recipe-not the "creative accounting" all too common in today's business world. The expressions in this book deal with "white-collar crime," first defined in 1939 by Professor Edwin Sutherland, who said, "There is a vast difference between white collar-crime and blue-collar crime, and high social status has a lot to do with the distinction. White-collar crime is often committed by a person of respectability in the course of his or her occupation." Edwards uses familiar phrases, idioms and proverbs to take the reader through high profile events of the 2000s, such as the demise of Enron, Adelphia, WorldCom, and more recently AIG and Ponzi schemes.
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