Marketing dictionary
Opportunistic Behavior
The process of a business using the Generally Accepted Accounting Procedures for the purpose of altering their earnings figures in hopes of attaining a specific desired outcome. Although GAAP was created to enforce more honesty in financial disclosures of public companies, creative accounting techniques exist that can distort an earnings outcome in one period while sacrificing the outcome in another.
Back to previous
Browse A-Z
Select a letter to find terms listed alphabetically.