The concept that earnings management might align with conservative versus aggressive reporting is known as the earnings judgment.
Earnings management refers to the use of accounting techniques to produce the financial statements that present a positive view about the business activities and financial position of a company.
Earning management is the accounting approach and procedure that is used by the company to make its financial reports look better.
Basically, it is used to manipulate the actual earnings of a company in order to match it with the pre-determined target.
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