Wha reason would a company have for not adjusting accounting entries

What would be motivating factors that would have a company make the unethical or illegal decision for not preparing adjusting entries, for example the improper adjusting entrie at a mortgage company that resulted in delayed reccognition of expenses by interest rate changes.

Please do not double post. I have merged your two threads together. The way one is worded does not cover the full meaning of the question, so it is also not good to try to paraphrase something.

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