Window dressing is a practice:

To manipulate the accounts to show a better picture of the financial position than the actual one

The correct answer is option 1- To manipulate the accounts to show a better picture of the financial position than the actual one.

Window dressing is a practice used by companies to manipulate financial statements or other financial data to present a more favorable picture to stakeholders, such as investors, creditors, or regulatory authorities. It involves making adjustments or engaging in activities that may not accurately reflect the true financial position or performance of the company.