Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Central European Review of Economics & Finance

Authors help

  1. 1 Białas M.

Years help

  1. 1 2022

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  accounting estimates
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

The use of Estimated Values to Implement yhe "Big Bath" Strategy During the COVID-19 Pandemic on the Exanple of Selected Enterprise

100%
Białas M.
Central European Review of Economics & Finance
|
2022
|
vol. 36
|
issue 1
5-20
EN
The big bath strategy applies to a situation when enterprises intentionally show large losses in order to be able to boast a high profit in the next period. They often use estimates for this purpose. The aim of the paper is to check how often the chosen companies have used the Covid-19 pandemic to implement the big bath strategy in 2020.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.