- Tytuł:
- The use of Estimated Values to Implement yhe "Big Bath" Strategy During the COVID-19 Pandemic on the Exanple of Selected Enterprise
- Autorzy:
- Białas, Małgorzata
- Powiązania:
- https://bibliotekanauki.pl/articles/17838831.pdf
- Data publikacji:
- 2022
- Wydawca:
- Instytut Naukowo-Wydawniczy "SPATIUM"
- Tematy:
-
big bath
accounting estimates
Covid-19 - Opis:
- 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.
- Źródło:
-
Central European Review of Economics & Finance; 2022, 36, 1; 5-20
2082-8500
2083-4314 - Pojawia się w:
- Central European Review of Economics & Finance
- Dostawca treści:
- Biblioteka Nauki
Artykuł