Sounding like the classic “The Who” album “Quadrophenia”, quadrophobia is the less than chance absence of the .4 decimal in corporate (Wall Street) financial statements.  Of course, x.5 can be rounded up and it’s lure to creative accounts is irresistible. 

A statistical analysis of corporate financial statements revealed a ‘mysterious’ absence of the .4 decimal when studying the statements en masse.  What it proves is no mystery to most people:  Wall Street is full to the brink with liars and crooks.  What is a nice touch to this research is that statistical manipulation is a key tool to these same crooks and liars.  It’s redeeming to know that statistical analysis in the proper hands can reveal the shenanigans.

http://www.ritholtz.com/blog/2010/02/proof-companies-manage-earnings/