Aggressive Accounting
The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices.
Investopedia Commentary
Hiding losses within subsidiary companies, not capitalizing expenses, and accounting revenues are only some of the examples of "cooking the books." Aggressive accounting has been in the recent spotlight as companies are being caught attempting to increase revenue inappropriately.
Related Links
Off-Balance-Sheet Entities: The Good, The Bad And The Ugly
Cooking The Books 101
Advanced Financial Statement Analysis
See also: Accounting, Cook The Books, Cookie Jar Accounting, GAAP