The fudging was intended at first to make the books look a bit better and juice the profits. Then, once it became clear that there was a lot more risk than the

The fudging was intended at first to make the books look a bit better and juice the profits. Then, once it became clear that there was a lot more risk than they had thought, the goal of the fudging became preventing the markets from finding out about the risk, to keep prices high and avoid financial loss.