Final answer:
"Deceptive manipulation of financial statements" is referred to as management fraud, usually executed by higher-level executives to influence perceptions of a company's financial status.
Step-by-step explanation:
Deceptive manipulation of financial statements describes management fraud. This type of fraud involves senior management deliberately misrepresenting financial information to mislead stakeholders and give an impression of a company's financial health that is not true to reality. Such actions can include overstating revenues, understating expenses, or hiding debts.
When referring to corporate crime, an example would be embezzlement, which is a form of fraud involving the wrongful taking of funds by someone who is in a position of trust. Corporate crimes are illegal acts committed by corporate entities or by individuals acting on behalf of corporations.