bachelorThesis
Empresas do consumo cíclico e Covid-19: uma análise dos resultados das companhias do subsetor do comércio listadas na B3
Fecha
2021-09-13Registro en:
OLIVEIRA, Marcos Antônio de. Empresas do consumo cíclico e Covid-19: uma análise dos resultados das companhias do subsetor do comércio listadas na B3. 2021. 48f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021.
Autor
Oliveira, Marcos Antônio de
Resumen
The world has been seriously shaken since the emergence of COVID-19. The measure that the virus demonstrated its high transmissibility, the countries demonstrated increasing worry. This because the disease would cause impacts in the society not only sanitary, but also economics, sociais and politics. Due to the measures of detachment and social isolation, one of the big issues to be resolved is the economy. Many companies closed their doors for a period of time and others went bankrupt. Faced with this situation, it is relevant to analyze how the situation of financial-economy of the companies evolved. The general goal of this monograph consists in analysis financial-economic results of the companies in the cyclic consumption sector - trade segment listed on the Brazilian stock exchange, using quarterly data, during the years of 2019 and 2020, including the period pandemic. The process adopted for de analysis was the measurement and interpretation of liquidity, capital structure and profitability indicators, as well as how the application of test of Wilcoxon in order to verify if there have been differences statistically significant among company indicators in the final of 2019, that is, before the start of the pandemic in Brazil, and in the final of 2020, first civil year with the effects of COVID-19 in national territory. The results found show that, after be carried out a comparison between quarters, entities have sought to increase their immediate liquidity to honour their commitments and that the economic crisis caused by the pandemic has adversely affected its profitability.