They're being a bit intentionally unclear to not attract the lawyers, but the link to Wirecard makes it clear:

>Wirecard was a German payment processor and financial services provider that collapsed in 2020 amidst a major accounting scandal, revealing a €1.9 billion hole in its finances and leading to the arrest of its CEO and other executives.

i am not an accountant either, but this line stuck out to me as quite important to grasp the overall picture of what the article is getting at: "Aggressive classification of operating expenses as investment can be used to artificially boost reported profits."