What term refers to the legal manipulation of a company's accounts to present a favorable financial position?

The term that accurately describes the legal manipulation of a company's accounts to present a more favorable financial position is "window dressing." This term specifically refers to practices used by companies to make their financial statements appear better than they actually are, often through accounting techniques that are not necessarily fraudulent but may be considered misleading.

Window dressing can involve altering the timing of revenue recognition, managing expenses, and other accounting tactics designed to improve the appearance of the financial health of the organization. This creates a more appealing image for investors, creditors, and other stakeholders, without fundamentally changing the company’s actual financial performance.

The other terms listed may refer to related concepts but do not specifically capture the essence of legal manipulation for presentation purposes. Creative accounting involves more flexible interpretations of accounting rules, financial engineering can refer to sophisticated financial strategies used for risk management, and account juggling typically implies more apparent and possibly unethical or illegal practices. However, window dressing focuses directly on the legal presentation of financial data, making it the most precise choice in this context.