Ordinary enterprises, because there is no other purpose, try to make their profits smaller in order to achieve the purpose of paying less taxes.
Other enterprises, like some listed companies, can only exaggerate profits as much as possible in order to raise funds or raise stock prices. There are also some leaders who exaggerate profits in order to reflect their performance during their term of office.
Making false accounts to reduce or exaggerate profits depends on the ultimate goal of the company. Under normal circumstances, making false accounts is to reduce profits. When some purposes exceed the need of tax avoidance, they will make false accounts and exaggerate profits.
Of course, making false accounts does not conform to state regulations, and it is not recommended to do so.