Pandemia da COVID-19: impactos sobre os indicadores financeiros e econômicos de empresas aéreas brasileiras listadas na B3

• Autor(a) principal: Silva, Camila Eloara
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/34469
• topic: Pandemia; Setor aéreo; Índices econômico-financeiros; Pandemic; Air sector; Economic and financial indices; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The World Health Organization (WHO) on March 11, 2020 declared COVID-19 as a global pandemic. Among the various sectors of society that have suffered consequences from the pandemic, is the economic sector. Within the economic activities most affected by the pandemic, there is the air transport. Therefore, the objective of this research was to compare the economic-financial indicators of Brazilian airlines listed on Brasil, Bolsa, Balcão (B3), in the years 2019 (pre-pandemic) and 2020 (first year of the pandemic), in order to identify the impacts of the pandemic on the business performance. For this, a descriptive and quantitative research was carried out using data from the Balance Sheet and Income Statement from air transport companies. The data generated through the calculation of liquidity ratios, capital structure and profitability, produced results that were analyzed and interpreted in order to provide a better understanding of the subject. The results obtained indicated that the airlines studied were already presented unsatisfactory performance even before the advent of COVID-19 and that this situation was aggravated by the pandemic.