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Meaning & use

aggressive accounting

noun·Advancedbusinessfinancedisapproving

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UK/əˌɡresɪv əˈkaʊntɪŋ/
US/əˌɡresɪv əˈkaʊntɪŋ/
Usage warning: this word is disapproving. It shows a negative opinion, so take care with who and what you use it about.

Meaning

  1. noununcountablebusinessfinancedisapproving

    The practice of using accounting methods that push rules to their limit to make financial results look better than they really are.

    Grammar: Uncountable; used with a singular verb and without 'a' or 'an': Aggressive accounting is risky.

    Patterns

    • use aggressive accounting
    • accuse someone of aggressive accounting
    • aggressive accounting practices

    The company was accused of aggressive accounting after it reported profits that analysts could not explain.

    Aggressive accounting can hide problems for a while, but it usually leads to a restatement later.

    Regulators are looking more closely at aggressive accounting in the banking sector.

Common combinations

aggressive accounting practices
The report criticized the firm's aggressive accounting practices.
use aggressive accounting
Some managers use aggressive accounting to meet targets.
accuse someone of aggressive accounting
The newspaper accused the chief executive of aggressive accounting.
aggressive accounting policies
Investors were worried by the company's aggressive accounting policies.
a form of aggressive accounting
Delaying expenses can be a form of aggressive accounting.

Synonyms and how they differ

creative accounting
Very similar, but it often suggests clever, misleading tricks rather than simply pushing the rules; both are disapproving.
earnings management
A broader and more neutral term for actions that smooth or adjust reported profits, not always illegal or disapproved of.
accounting fraud
Stronger and more serious: it means deliberate, illegal lying in financial records, while aggressive accounting may still be within the rules.

Opposites

conservative accountingprudent accounting

Word family

accountant noun
A person whose job is to keep or check financial records.
accounting noun
The work or system of keeping financial records.
aggressively adverb
In a forceful or pushy way.

Commonly confused: aggressive accounting or creative accounting?

aggressive accounting vs creative accounting

It is close in meaning, but 'creative accounting' often implies imaginative tricks, while 'aggressive accounting' stresses pushing the limits of the rules.

Practice

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