alahinnanguid
Alahinnanguid is a term used in Estonian economic and financial discourse to describe undervaluations or underestimations in valuation processes. It refers to situations where the assessed value of an asset, liability, or financial instrument is lower than its market value or recoverable amount, potentially affecting decisions in investment, accounting, and regulation.
The word is formed from ala- meaning under, hinnang meaning evaluation or appraisal, with the plural suffix
Causes of undervaluations can include information asymmetry, limited market comparables, optimistic or pessimistic biases in valuation
Mitigation often involves rigorous methodological standards, independent or external valuations, market-based benchmarking, sensitivity analyses, and transparent
See also: undervaluation, impairment, fair value, asset valuation.