Análise dos indicadores econômico-financeiros das empresas listadas no mercado de capitais brasileiro no período pré e pós-pandemia do Covid-19

Abstract

The present work aims to analyze the changes that occurred in the economic-financial indicators of companies listed in the Brazilian capital market in the pre-pandemic period (year 2019) and post-pandemic of covid-19 (year 2020). The study sample is composed of all non-financial companies with available data for the calculation of liquidity, profitability, profitability and indebtedness indicators in the period 2019 and 2020 in the Economatica database. The methodology used is descriptive, predominantly quantitative, of the documentary type. As for the analysis techniques, descriptive statistics techniques and Student's t hypothesis test were used for two independent samples. According to the results, 51.16% of the sample corresponds to observations of companies from the pandemic period and 48.84% from the pre-pandemic period. As for the liquidity indicators, it appears that in both periods (pre-pandemic and pandemic) the companies in the sample have financial slack to fulfill their obligations. In addition, it was observed that in the pandemic period there was a reduction in the indicator that indicates the turnover of the asset in relation to the pre-pandemic period, as well as the profitability on the asset and on equity also decreased. However, according to the result of the Student's t test, there are no statistically significant differences between the indicators of liquidity, profitability, profitability and indebtedness between the pre-pandemic and pandemic period.