Which is NOT a technique used to manipulate financial results?

Accurate recording of financial transactions is indeed not a technique used to manipulate financial results. Instead, it represents the ethical and standard practice in financial reporting. Accurate recording ensures that all financial data reflects the true financial position of the business, upholding transparency and compliance with relevant accounting standards and regulations.

In contrast, the other options listed involve practices that can severely distort financial results. Neglecting to record expenses inflates profit figures because expenses that should reduce net income are omitted, thereby misleading stakeholders about the company's financial health. False reporting of revenue recognition can lead to premature recognition of income, presenting an inflated view of financial performance. Overstating asset values misleads investors and other stakeholders about the true worth of a company’s resources, affecting investment decisions and potentially misleading creditworthiness assessments.

Establishing and adhering to principles of accurate financial reporting is essential for maintaining integrity in financial management, making it clear that accurate record-keeping is the corrective measure against manipulation rather than a means to achieve it.