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Unveiling Hidden Losses and Valuation Shifts: Accounting Policy Implications during and after COVID-19 in a Dynamic Price Environment

Author

Listed:
  • Valentina Mirkovic

    (Department of Business and IT studies, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia)

  • Cedomir Gligoric

    (Department of Business and IT studies, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia)

  • MilosLjubisaPavlovic

    (Department of Business and IT studies, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia)

  • Milos Lutovac

    (Department of Business and IT studies, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia)

Abstract

Purpose : This study aims to unravel the intricate relationship between hidden losses, valuation shifts, and accounting policies in the dynamic post-COVID-19 environment. Design/Methodology/Approach: Utilizing a mixed-methods approach, this research involves an extensive review of relevant literature and empirical data analysis to illuminate the interplay between hidden losses and valuation shifts. The focus is on how these factors interact, particularly in response to the market volatility brought about by the pandemic. Findings: The research highlights the emergence of hidden losses and shifts in valuation during the pandemic, prompting businesses to adapt their accounting policies to the evolving market conditions. As the crisis recedes and economic recovery progresses, organizations are observed recalibrating their accounting strategies to align with the changing economic landscape. Practical Implications: The research highlights the emergence of hidden losses and shifts in valuation during the pandemic, prompting businesses to adapt their accounting policies to the evolving market conditions. As the crisis recedes and economic recovery progresses, organizations are observed recalibrating their accounting strategies to align with the changing economic landscape. Originality/Value: The originality of this study lies in its comprehensive analysis of the relationship between hidden losses, valuation shifts, and accounting policies within the context of the COVID-19 pandemic. The insights provided contribute to a deeper understanding of the challenges and adaptations faced by businesses in times of crisis. Paper Type:Research Paper.

Suggested Citation

  • Valentina Mirkovic & Cedomir Gligoric & MilosLjubisaPavlovic & Milos Lutovac, 2023. "Unveiling Hidden Losses and Valuation Shifts: Accounting Policy Implications during and after COVID-19 in a Dynamic Price Environment," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 5(2), pages 139-146, December.
    • Handle: RePEc:aan:journl:v:5:y:2023:i:2:p:139-146
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    More about this item

    Keywords

    Hidden Losses; Valuation Shifts; Accounting Policies; Post-COVID-19 Landscape; Financial Reporting; Risk Management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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