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Aggressive Accounting

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Aggressive Accounting
The practice of incorrectly recognizing revenue in order to please investors. Aggressive accounting seeks to falsely inflate stock prices by improperly reporting income, failing to capitalize expenses, hiding losses in subsidiaries, or otherwise misrepresenting the company's financial state. In the early 2000s, aggressive accounting came into focus in the United States when it was revealed that Enron and several other companies were using the practice. See also: Sarbanes-Oxley Act of 2002.


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The third impact, and potentially the most significant, is that it will shed more light on associations which have been adopting aggressive accounting policies in respect of
on Monday reiterated their buy rating and disputed a weekend Barron's article spotlighting aggressive accounting behind First Solar's /quotes/comstock/15*
Overly aggressive accounting can distort a company's true financial condition and
 
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