Yes, it is possible that a company's cross-regional accounting treatment can be used to conceal the true source of profits. Here are some possible ways: 1. **Transfer pricing**: Companies can manipulate profits by setting unreasonable internal transaction prices between different subsidiaries. This practice can cause profits to be concentrated in low-tax or tax-free regions, thereby concealing the true source of profits. 2. **Profit allocation**: Companies can allocate profits among subsidiaries in different regions, causing certain regions to show unreasonable losses or low profits, thereby concealing overall profitability. 3. **Expense capitalization**: Certain expenses may be incorrectly capitalized on assets instead of being recorded as current expenses, which can temporarily increase profits. 4. **Financial statement manipulation**: Companies may adjust financial statements through practices that do not comply with accounting standards, such as recognizing revenue in advance or delaying the recognition of expenses in a certain accounting period. 5. **Cross-regional compliance loopholes**: Differences in accounting and tax regulations in different countries or regions may be exploited, resulting in the manipulation of profit performance through legal accounting means. Although these practices may temporarily conceal the true source of profits, they often involve the risk of violating laws or accounting standards, which, once discovered, may lead to legal consequences and serious damage to the company's reputation. Therefore, companies should follow compliance principles and maintain transparency in financial management.