Resumo

CABRERA BARBECHO, Fanny; CORONEL-PANGOL, Katherine  e  FLORES SANCHEZ, Gustavo. Impact of COVID-19 on corporate financial performance: An overview of large private companies in Ecuador. estud.gerenc. [online]. 2023, vol.39, n.169, pp.476-488.  Epub 22-Dez-2023. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2023.169.6044.

The COVID-19 pandemic has had a significant impact on the world economy, affecting the financial performance of companies, Ecuador has been no exception. This study aims to analyze the impact of COVID-19 on the financial performance (profitability, earnings and sales) of large Ecuadorian private companies using data from the balance sheets and income statements of the hundred largest companies in Ecuador in the period 2015-2020, by applying the quasi-experimental differences-in-differences methodology. The results reveal that the pandemic has had a negative impact on companies' profitability and sales, however, in some cases, net income has an inverse behavior. These findings have important implications for business management strategies and the future of the Ecuadorian market.

Palavras-chave : impact; COVID-19; profitability; sales; utility.

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