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

Valentina Mirkovic (), Cedomir Gligoric (), MilosLjubisaPavlovic () and Milos Lutovac ()
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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

Finance, Accounting and Business Analysis, 2023, vol. 5, issue 2, 139-146

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.

Keywords: Hidden Losses; Valuation Shifts; Accounting Policies; Post-COVID-19 Landscape; Financial Reporting; Risk Management (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aan:journl:v:5:y:2023:i:2:p:139-146

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