The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies

dc.contributor.authorFaria, Maria José da Silva
dc.contributor.authorCarvalho, João M. S.
dc.date.accessioned2023-01-09T10:15:20Z
dc.date.available2023-01-09T10:15:20Z
dc.date.issued2022-12
dc.description.abstractThe pandemic raised questions about the strength and weaknesses of some sectors of activity. This article aims to determine the impact of the Covid-19 pandemic on Portuguese companies according to the values obtained in calculating liquidity, profitability and structure/debt ratios. One studied a sample of 15,367 companies operating between 2018 and 2020. Two aspects are highlighted in this study: i) the liquidity and profitability of companies fell, in most sectors, a fact that worsened the capital structure of companies and increased their degree of indebtedness, and ii) there were negative and positive impacts for different sectors of activity. Those most affected by the pandemic were tourism and public administration activities. Those least affected were the agriculture and information and communication activities. This study identifies the sectors in which public support policies were successful and those that should receive special attention given their contribution to the Portuguese Gross Domestic Product.pt_PT
dc.identifier.citationFaria, M. J. S., & Carvalho, J. M. S. (2022). The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies. Journal of Economics, Finance and Management Studies, 5(12), 3940-3958. https://doi.org/10.47191/jefms/v5-i12-56. Repositório Institucional UPT. http://hdl.handle.net/11328/4615pt_PT
dc.identifier.doihttps://doi.org/10.47191/jefms/v5-i12-56pt_PT
dc.identifier.issn2644-0490 (Print)
dc.identifier.issn2644-0504 (Online)
dc.identifier.urihttp://hdl.handle.net/11328/4615
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.relation.publisherversionhttps://ijefm.co.in/v5i12/Doc/56.pdfpt_PT
dc.rightsopen accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectCovid-19pt_PT
dc.subjectSectorial economic impactpt_PT
dc.subjectFinancial reportspt_PT
dc.subjectFinancial autonomypt_PT
dc.subjectLiquidity ratiospt_PT
dc.subjectEconomic ratiospt_PT
dc.subjectFinancial ratiospt_PT
dc.subjectSolvency ratiospt_PT
dc.subjectReturn on equitypt_PT
dc.subjectReturn on assetspt_PT
dc.subjectPublic policies supporting companiespt_PT
dc.titleThe accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companiespt_PT
dc.typejournal articlept_PT
degois.publication.firstPage3940pt_PT
degois.publication.issue12pt_PT
degois.publication.lastPage3958pt_PT
degois.publication.titleJournal of Economics, Finance and Management Studiespt_PT
degois.publication.volume5pt_PT
dspace.entity.typePublicationen
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