bachelorThesis
Efeito da pandemia Covid-19 nos indicadores econômico-financeiros por setor de atuação da B3
Fecha
2021-09-14Registro en:
OLIVEIRA, Volney Hudson Rodrigues de. Efeito da pandemia Covid-19 nos indicadores econômico-financeiros por setor de atuação da B3. 2021. 94f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021.
Autor
Oliveira, Volney Hudson Rodrigues de
Resumen
In 2020, Brazil became one of the biggest centers of transmission for the new coronavirus, with a total of more than 20,7 million people diagnosed with COVID-19, according to data from the country’s Health Ministry in August 2021. Aiming to decrease the transmissions of the virus, it was decreed in all states of the country as an attempt at social distancing the closing of all non-essential business, causing effects not only in the epidemiologic sphere but also in the economic, social and political areas. In this context, from the mechanisms applied in the accounting field, we can measure the impacts of the pandemic on businesses in various sectors, facilitating the understanding and allowing comparability. The objective of this study is to analyze the impact of the pandemic on the social-financial situation of open capital companies listed in Brazil’s stock exchange, the Brasil, Bolsa, Balcão (B3), by its acting sector between the period of 2019 and the first semester of 2021. For this, a documentary approach was utilized for the proceedings of data collection, quantitative analysis, and treatments of data. The study is composed of 138 companies, divided into 10 business sectors, and listed under the Novo Mercado segment of the B3. More than 10 indicators of economic-financial analysis organized into groups based on liquidity, capital structure, and rentability were used. Results show that the majority of sectors showed a positive liquidity variation during the period of the pandemic, especially in the Communications sector where the current liquidity indicator had a positive variation of 61,42%, in contrast to the Technology sector, which had negative variations on the 3 indicators of liquidity that were analyzed. In terms of the capital structure indicators, the Technology sector showed good results, lowering its Third-Party Capital by 10,33% as well as its short-term components of liabilities by 9,4%. Finally, the rentability indicators showed a higher fluctuation in the period analyzed, where it was possible to observe all sectors studied showed at least 1 negative variation during the pandemic period, furthermore the sectors of Communications, Health, and Public Utility showed a negative variation on all rentability indicators analyzed.