class WindowDressing:
    """
    The term "window dressing" refers to the practice of manipulating financial statements in order to present a more favorable picture of a company's financial performance. This can be done through various means, such as temporarily boosting revenue, reducing expenses, or hiding liabilities. Some key features of window dressing include:

Short-term focus: Window dressing is typically done with a short-term focus, with the goal of improving the appearance of financial statements for a specific reporting period.
Superficial changes: The changes made to financial statements for window dressing purposes are often superficial and do not reflect the true financial position of the company.
Timing: Window dressing often occurs at the end of a reporting period, such as the end of a quarter or fiscal year.
Legal gray area: While window dressing may not technically violate accounting or securities laws, it can be seen as deceptive or unethical.
Disclosure: Companies may disclose the use of window dressing in footnotes or other disclosures, but may not always make it clear to investors or analysts.
    """
    def __init__(self, short_term_focus, superficial_changes, timing, legal_gray_area, disclosure):
        self.short_term_focus = short_term_focus
        self.superficial_changes = superficial_changes
        self.timing = timing
        self.legal_gray_area = legal_gray_area
        self.disclosure = disclosure

    def is_window_dressing(self):
        if self.short_term_focus and self.superficial_changes and self.timing and self.legal_gray_area and self.disclosure:
            return True
        else:
            return False
