The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11328/4615 |
Resumo: | The 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. |
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The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companiesCovid-19Sectorial economic impactFinancial reportsFinancial autonomyLiquidity ratiosEconomic ratiosFinancial ratiosSolvency ratiosReturn on equityReturn on assetsPublic policies supporting companiesThe 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.2023-01-09T10:15:20Z2022-12-01T00:00:00Z2022-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/11328/4615eng2644-0490 (Print)2644-0504 (Online)https://doi.org/10.47191/jefms/v5-i12-56Faria, Maria José da SilvaCarvalho, João M. S.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-06-15T02:13:19ZPortal AgregadorONG |
dc.title.none.fl_str_mv |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
title |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
spellingShingle |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies Faria, Maria José da Silva Covid-19 Sectorial economic impact Financial reports Financial autonomy Liquidity ratios Economic ratios Financial ratios Solvency ratios Return on equity Return on assets Public policies supporting companies |
title_short |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
title_full |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
title_fullStr |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
title_full_unstemmed |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
title_sort |
The accounting ratios stress during Covid-19 pandemic: A sector analysis in portuguese companies |
author |
Faria, Maria José da Silva |
author_facet |
Faria, Maria José da Silva Carvalho, João M. S. |
author_role |
author |
author2 |
Carvalho, João M. S. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Faria, Maria José da Silva Carvalho, João M. S. |
dc.subject.por.fl_str_mv |
Covid-19 Sectorial economic impact Financial reports Financial autonomy Liquidity ratios Economic ratios Financial ratios Solvency ratios Return on equity Return on assets Public policies supporting companies |
topic |
Covid-19 Sectorial economic impact Financial reports Financial autonomy Liquidity ratios Economic ratios Financial ratios Solvency ratios Return on equity Return on assets Public policies supporting companies |
description |
The 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. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-01T00:00:00Z 2022-12 2023-01-09T10:15:20Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11328/4615 |
url |
http://hdl.handle.net/11328/4615 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2644-0490 (Print) 2644-0504 (Online) https://doi.org/10.47191/jefms/v5-i12-56 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
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instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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