Author(s): Laith A Khaddam, Fayrouz Abousweilem, Fayrouz Abousweilem,Fayrouz Abousweilem,
Accrual-based aggressive accounting is among the accounting bases in which transactions are acknowledged as the elementary event occurs, unconcerned of the cash receipts' timing and payments to be assembled. The present study aims to deliver evidence concerning accrual-based aggressive accounting techniques and identify the different accrual-based aggressive earning management methods and their effects on the market. This study has scrutinized pieces of literature and examples to date to provide deep insight on accrual-based aggressive accounting and Accruals-based earnings management. Data was collected from accessible databases from various academic journals. This study provides an understanding of the accrual-based aggressive methods' accounting nature chiefly on accruals to review incomes with falsely decreased variations and how the market, mainly the investors, react to these methods ethically. Consequently, earning management via applying accrual-based aggressive accounting techniques has been used by various companies to achieve personal or companywide goals.