👉 "Overblows" is a term used in accounting to describe situations where a company has disclosed information that should not have been disclosed, or when a company has exaggerated its financial performance. This type of error can occur due to various reasons such as misinterpretation of financial statements, incorrect judgment, or the use of inappropriate estimates and assumptions. Overblows may result in misleading financial reports and could cause investors, creditors, and other stakeholders to question the accuracy and reliability of the company's financial position