虚构利润 meaning in English

fictitious profit
profit on paper

There are many related party transactions between them . because transfer pricing is different from market price and supervisor often pay more attention to profit , many listed companies often use related party transactions to get fictitious profit
关联交易的不确定性和其定价政策的非市场性、多样性以及市场监管对利润指标的过分重视，导致我国的许多上市公司利用关联交易来虚构利润、粉饰报表。