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

Abstract

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.