Loading...
Publication
Análize comparativa do desempenho financeiro das empresas do PSI20 e IBEX35, antes e durante a crise do COVID-19
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.09 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O objetivo deste estudo é comparar o impacto da pandemia Covid-19 no desempenho
financeiro das empresas cotadas no PSI20 e no IBEX35, procurando diferenças
estatisticamente significativas nos indicadores de liquidez, solvabilidade e rendibilidade, antes
e durante a pandemia Covid-19. Para tal recorreu-se a dados secundários, em particular aos
dados financeiros das empresas cotadas nos índices bolsistas PSI20 e IBEX35, entre 2018 e
2021, tendo os mesmo sido extraídos da Base de Dados SABI (Sistemas de Balanços Ibéricos)
e da Base de Dados Amadeus. Os dados foram tratados através de métricas de estatística
descritiva, teste à normalidade (Shapiro-Wilk) e teste de hipóteses (Wilcoxon Signed Ranks
Test). Os resultados sugerem que não existem diferenças significativas no desempenho
financeiro das empresas do PSI20 e do IBEX35, antes e durante a pandemia da Covid-19, no
que respeita ao ILC e ao ROA, mas observam-se diferenças significativas no IS das empresas
do IBEX35. Em síntese podemos evidenciar que não existem diferenças significativas no
desempenho financeiro das empresas do PSI20 e do IBEX35, antes e durante a pandemia da
Covid-19, em termos dos indicadores de liquidez e rendibilidade, mas observam-se diferenças
significativas no indicador de solvabilidade.
The aim of this study is to compare the impact of the Covid-19 pandemic on the financial performance of PSI20 and IBEX35 listed companies, seeking statistically significant differences in liquidity, solvency, and profitability indicators before and during the Covid-19 pandemic. Secondary data was used, specifically the financial data of companies listed on the PSI20 and IBEX35 stock index between 2018 and 2021, extracted from SABI (Iberian Balance Systems) and Amadeus databases. The data was analyzed using descriptive statistics, normality tests (Shapiro-Wilk), and hypothesis tests (Wilcoxon Signed Ranks Test). The results suggest that there are no significant differences in the financial performance of companies of PSI20 and IBEX35, before and during Covid-19 pandemic, in terms of liquidity and profitability. However, significant differences are observed in solvency of IBEX35 companies. In conclusion, there are no significant differences in the financial performance of companies of PSI20 and IBEX35 index, before and during Covid-19 pandemic, in terms of liquidity and profitability, but there are significant differences in terms of solvency.
The aim of this study is to compare the impact of the Covid-19 pandemic on the financial performance of PSI20 and IBEX35 listed companies, seeking statistically significant differences in liquidity, solvency, and profitability indicators before and during the Covid-19 pandemic. Secondary data was used, specifically the financial data of companies listed on the PSI20 and IBEX35 stock index between 2018 and 2021, extracted from SABI (Iberian Balance Systems) and Amadeus databases. The data was analyzed using descriptive statistics, normality tests (Shapiro-Wilk), and hypothesis tests (Wilcoxon Signed Ranks Test). The results suggest that there are no significant differences in the financial performance of companies of PSI20 and IBEX35, before and during Covid-19 pandemic, in terms of liquidity and profitability. However, significant differences are observed in solvency of IBEX35 companies. In conclusion, there are no significant differences in the financial performance of companies of PSI20 and IBEX35 index, before and during Covid-19 pandemic, in terms of liquidity and profitability, but there are significant differences in terms of solvency.
Description
Keywords
COVID-19 Desempenho financeiro PSI20 IBEX35 Rendibilidade Liquidez Solvabilidade Financial performance Profitability Liquidity Solvency