<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232024000100057</article-id>
<article-id pub-id-type="doi">10.18046/j.estger.2024.170.6271</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Corporate impact of the COVID-19 pandemic: An approximation based on business data from Ecuador]]></article-title>
<article-title xml:lang="es"><![CDATA[Impacto corporativo de la pandemia de COVID-19: una aproximación basada en datos comerciales de Ecuador]]></article-title>
<article-title xml:lang="pt"><![CDATA[Impacto corporativo da pandemia do Covid-19: uma abordagem baseada em dados comerciais no Equador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ontaneda Jiménez]]></surname>
<given-names><![CDATA[Diego Danny]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mendieta Muñoz]]></surname>
<given-names><![CDATA[Luis Rodrigo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Figueroa Campoverde]]></surname>
<given-names><![CDATA[David Sebastián]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Reino Chérrez]]></surname>
<given-names><![CDATA[Fabiola Susana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Cuenca Docente-Investigador Facultad de Ciencias Económicas y Administrativas]]></institution>
<addr-line><![CDATA[Cuenca ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Cuenca Facultad de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[Cuenca ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Cuenca Facultad de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[Cuenca ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad de Cuenca Facultad de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[Cuenca ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<volume>40</volume>
<numero>170</numero>
<fpage>57</fpage>
<lpage>80</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232024000100057&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232024000100057&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232024000100057&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This study analyzes the impact of the COVID-19 pandemic and the economic reactivation carried out in Ecuador in 2021 on the corporate performance of Ecuadorian companies; in this country, most of the business fabric is made up of micro and small companies, which is why it could provide new insights to the literature. The empirical analysis is based on the DID impact evaluation methodology from a company database obtained from the financial statements of the Superintendency of Companies of Ecuador. The results reveal that there is great heterogeneity in the corporate impact of the pandemic and that the affected ones were mainly micro and small companies; additionally, they indicate that the negative effects of the pandemic on financial performance extended into 2021, thus signaling a weak economic recovery. These results are key for designing policies aimed at economic reactivation in the business segments and industries most impacted by the pandemic.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este estudio analiza el impacto de la pandemia COVID-19 y la reactivación económica llevada a cabo en Ecuador en 2021 sobre el desempeño corporativo de las empresas ecuatorianas; en este país, la mayor parte del tejido empresarial está conformado por micro y pequeñas empresas, por lo que es posible aportar nuevos conocimientos a la literatura. El análisis empírico se basa en la metodología de evaluación de impacto DID a partir de una base de datos de empresas obtenida de los estados financieros de la Superintendencia de Empresas del Ecuador. Los resultados revelan una gran heterogeneidad en el impacto corporativo de la pandemia y que los afectados fueron principalmente micro y pequeñas empresas; además, muestran que los efectos negativos de la pandemia en el desempeño financiero se extendieron hasta 2021, lo que indica una débil recuperación económica. Estos resultados son clave para diseñar políticas dirigidas a la reactivación económica en los segmentos de negocio e industrias más impactados por la pandemia.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este estudo analisa o impacto da pandemia Covid-19 e da reativação económica levada a cabo no Equador em 2021 no desempenho empresarial das empresas equatorianas; neste país, a maior parte do tecido empresarial é constituído por micro e pequenas empresas, pelo que é possível contribuir com novos conhecimentos para a literatura. A análise empírica baseia-se na metodologia de avaliação de impacto DID de um banco de dados de empresas obtido nas demonstrações financeiras da Superintendência de Empresas do Equador. Os resultados revelam grande heterogeneidade no impacto corporativo da pandemia e que atingiram principalmente micro e pequenas empresas; além disso, mostram que os efeitos negativos da pandemia no desempenho financeiro prolongaram-se até 2021, indicando uma fraca recuperação económica. Estes resultados são fundamentais para desenhar políticas que visem a reativação económica nos segmentos empresariais e indústrias mais impactados pela pandemia.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[M21]]></kwd>
<kwd lng="en"><![CDATA[L25]]></kwd>
<kwd lng="en"><![CDATA[B23]]></kwd>
<kwd lng="en"><![CDATA[COVID-19 pandemic]]></kwd>
<kwd lng="en"><![CDATA[micro and small companies]]></kwd>
<kwd lng="en"><![CDATA[economic reactivation]]></kwd>
<kwd lng="en"><![CDATA[DID]]></kwd>
<kwd lng="en"><![CDATA[impact]]></kwd>
<kwd lng="es"><![CDATA[pandemia COVID-19]]></kwd>
<kwd lng="es"><![CDATA[micro y pequeñas empresas]]></kwd>
<kwd lng="es"><![CDATA[reactivación económica]]></kwd>
<kwd lng="es"><![CDATA[DID]]></kwd>
<kwd lng="es"><![CDATA[impacto]]></kwd>
<kwd lng="pt"><![CDATA[pandemia do covid-19]]></kwd>
<kwd lng="pt"><![CDATA[micro e pequenas empresas]]></kwd>
<kwd lng="pt"><![CDATA[reativação económica]]></kwd>
<kwd lng="pt"><![CDATA[DID]]></kwd>
<kwd lng="pt"><![CDATA[impacto]]></kwd>
</kwd-group>
</article-meta>
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