نبذة مختصرة : The current economic crisis is a direct consequence of the health crisis. This crisis has appeared suddenly, is evolving unpredictably, and vulnerability and uncertainty are much more strongly felt economically and socially than in the past economic and financial crises. Fundamental questions can be asked about the contribution of accounting to mitigating the negative effects of the health crisis on financial reporting. The aim of the research is to illustrate the effects of big bath accounting during the pandemic. The main objective is to show how accounting estimates can be affected by the economic crisis. The results of the study lead to the conclusion that the accounting information cannot be based only on the accuracy of the evaluation of past and present events, but must take into account estimates of future events, even if they involve uncertainty and risk. Through techniques that have the effect of smoothing revenues and avoiding losses, accounting plays a significant role in reducing the impact of the crisis on financial position and performance. Big bath accounting techniques can be useful to managers, as long as the costs involved in negative signals in the capital markets do not outweigh the benefits of such an accounting strategy.
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