How can we determine the aggressive earnings management? also, the discretionary accruals model is it refer just for the aggressive earnings management or not?
Management with an ambition,zeal with their progressive outlook & plan to meet the challenges of the timing such management prefer to go forward for fulfilling their planned result . For this Management has to plan initially for their performing program by organizing the team of management for their performing function under the team of the Sr members of staff.
While carrying out to place performance to go ahead in aggressive manner for receiving the result of their growth they have to observe that the organization may not get slip in the performance .
If this be a task of the performance of the management,such management can a certainly be aggressive earning management .
This is my personal opinion
Discretionary accruals measures the earnings management. high levels (negative or positive) of earnings management among the sample firms can be taken as aggressive earnings management.
Dear colleague,
First, you should define the aggressiveness using the relevant literature. Then, you would be able to better answer your question by reviewing this literature.
Regards,
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