Right on both interpretations Fernando. Cooking the books is usually any sort of compnay fraud involving false accounting. Enron could be said to have cooked the books in a big way.

Don't know about the band though

>Hi,
>
>Last night I was watching a TV series (Inspector Morse - UK - excellent!) and at some point in a dialog came the expression: "he was burning midnight oil", that was translated (in the subtitles) to something like "working late at night".
>
>Later on came the expression: "cooking the books" that althougt wasn't translated I understood as manipulating the ledger of the company to false numbers.
>
>Is that correct?
>
>BTW there was (is) a band called "Midnight Oil", does their name have something to do with the first above?
>
>Regards,
>
>Fernando