While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty

Purpose: The general objective is to analyze the behavior of economic and financial indicators of Information Technology (IT) companies in times of the COVID-19 Pandemic. Methodology: To analyze the behavior of indicators in an environment of uncertainty, data from the quarters from 2018 to 2021 wer...

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Principais autores: Santos , Thiago Cardoso Lacerda, Marques, Alessandra Vieira Cunha, Miranda, Gilberto José
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/31211
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
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author Santos , Thiago Cardoso Lacerda
Marques, Alessandra Vieira Cunha
Miranda, Gilberto José
spellingShingle Santos , Thiago Cardoso Lacerda
Marques, Alessandra Vieira Cunha
Miranda, Gilberto José
While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
author_facet Santos , Thiago Cardoso Lacerda
Marques, Alessandra Vieira Cunha
Miranda, Gilberto José
author_sort Santos , Thiago Cardoso Lacerda
title While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
title_short While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
title_full While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
title_fullStr While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
title_full_unstemmed While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
title_sort while some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty
description Purpose: The general objective is to analyze the behavior of economic and financial indicators of Information Technology (IT) companies in times of the COVID-19 Pandemic. Methodology: To analyze the behavior of indicators in an environment of uncertainty, data from the quarters from 2018 to 2021 were considered, relating to the profitability, liquidity and indebtedness of IT companies listed on B3. To identify whether there were statistically significant differences in the means of the indicators, the non-parametric Mann-Whitney test was used. Results: The indicators showed that with the Pandemic, companies had an increase in their financial capacity to pay in the short and long term, and it signaled that companies retained cash to have a better operational performance. As for the analysis of the behavior of the companies that carried out the IPO (Initial Public Offering), it was verified that there were statistically significant favorable differences in the averages of the indicators of the companies that issued the initial public offering, with emphasis on the ability to pay their obligations, as well as it was identified that companies that have entered the stock market obtain higher returns on equity, which may also signal the possibility of earnings management. Contributions of the Study: This study offers practical contributions, exploring an emerging theme of interest to companies and citizens. The behavior of the economic and financial indicators of IT companies is identified, including those that launched IPOs during the period of the COVID-19 Pandemic. In addition, it explores the gap about the economic and financial situation of IT companies that launched IPOs in the context of the Pandemic.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2024
url https://periodicos.ufrn.br/ambiente/article/view/31211
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spelling oai:periodicos.ufrn.br:article-312112024-01-05T11:16:46Z While some cry others sell handkerchiefs: economic-financial indicators of companies in the information technology sector in times of uncertainty Mientras unos lloran otros venden pañuelos: indicadores económico-financieros de las empresas del sector de tecnologías de la información en tiempos de incertidumbre Enquanto uns choram outros vendem lenços: indicadores econômico-financeiros das empresas do setor de tecnologia da informação em tempos de incerteza Santos , Thiago Cardoso Lacerda Marques, Alessandra Vieira Cunha Miranda, Gilberto José COVID-19 IPO B3 liquidity Indebtedness Profitability COVID-19 IPO B3 Liquidez Rentabilidade Endividamento Contabilidade para setor empresarial COVID-19 salida a bolsa B3 Liquidez Endeudamiento rentabilidad Purpose: The general objective is to analyze the behavior of economic and financial indicators of Information Technology (IT) companies in times of the COVID-19 Pandemic. Methodology: To analyze the behavior of indicators in an environment of uncertainty, data from the quarters from 2018 to 2021 were considered, relating to the profitability, liquidity and indebtedness of IT companies listed on B3. To identify whether there were statistically significant differences in the means of the indicators, the non-parametric Mann-Whitney test was used. Results: The indicators showed that with the Pandemic, companies had an increase in their financial capacity to pay in the short and long term, and it signaled that companies retained cash to have a better operational performance. As for the analysis of the behavior of the companies that carried out the IPO (Initial Public Offering), it was verified that there were statistically significant favorable differences in the averages of the indicators of the companies that issued the initial public offering, with emphasis on the ability to pay their obligations, as well as it was identified that companies that have entered the stock market obtain higher returns on equity, which may also signal the possibility of earnings management. Contributions of the Study: This study offers practical contributions, exploring an emerging theme of interest to companies and citizens. The behavior of the economic and financial indicators of IT companies is identified, including those that launched IPOs during the period of the COVID-19 Pandemic. In addition, it explores the gap about the economic and financial situation of IT companies that launched IPOs in the context of the Pandemic. Objetivo: El objetivo general es analizar el comportamiento de los indicadores económicos y financieros de las empresas de Tecnologías de la Información (TI) en tiempos de la Pandemia del COVID-19. Metodología: Para analizar el comportamiento de los indicadores en un ambiente de incertidumbre, se consideraron datos de los trimestres de 2018 a 2021, relativos a la rentabilidad, liquidez y endeudamiento de las empresas de TI listadas en B3. Para identificar si existían diferencias estadísticamente significativas en las medias de los indicadores se utilizó la prueba no paramétrica de Mann-Whitney. Resultados: Los indicadores mostraron que con la Pandemia las empresas aumentaron su capacidad financiera de pago en el corto y largo plazo, y señalaron que las empresas retuvieron efectivo para tener un mejor desempeño operativo. En cuanto al análisis del comportamiento de las empresas que realizaron la oferta pública inicial, se verificó que hubo diferencias favorables estadísticamente significativas en los promedios de los indicadores de las empresas que emitieron la oferta pública inicial, con énfasis en la capacidad de pago de sus obligaciones, así como también se identificó que las empresas que han ingresado al mercado de valores obtienen mayores rendimientos sobre el patrimonio, lo que también puede señalar la posibilidad de una gestión de utilidades. Contribuciones del Estudio: Este estudio ofrece contribuciones prácticas, explorando un tema emergente de interés para empresas y ciudadanos. Se identifica el comportamiento de los indicadores económicos y financieros de las empresas de TI, incluidas aquellas que lanzaron IPO durante el período de la Pandemia del COVID-19. Además, explora la brecha sobre la situación económica y financiera de las empresas de TI que lanzaron IPO en el contexto de la Pandemia. Objetivo: O objetivo geral é analisar o comportamento dos indicadores econômico-financeiros das empresas de Tecnologia da Informação (TI) em tempos de Pandemia de COVID-19. Metodologia: Para analisar o comportamento dos indicadores em um ambiente de incerteza considerou-se os dados dos trimestres de 2018 a 2021, relativos à rentabilidade, liquidez e endividamento das empresas de TI listadas na B3. Para identificar se haviam diferenças estatisticamente significativas nas médias dos indicadores utilizou-se o Teste não paramétrico Mann-Whitney. Resultados: Os indicadores demostraram que com a Pandemia as empresas tiveram um aumento na sua capacidade financeira de pagamentos no curto e longo prazo, e sinalizou que as empresas retiveram caixa para terem uma melhor performance operacional. Quanto à análise do comportamento das empresas que fizeram IPO (Oferta Pública Inicial), verificou-se que houve diferenças favoráveis estatisticamente significativas nas médias dos indicadores das empresas que emitiram a oferta pública inicial, com destaque para a capacidade de pagamentos de suas obrigações, bem como identificou-se que as empresas que têm adentrado no mercado acionário obtêm maiores retornos sobre o patrimônio líquido, o que também pode sinalizar a possibilidade de gerenciamento de resultados. Contribuições do Estudo: Este estudo oferece contribuições práticas, explorando um tema emergente de interesse de empresas e cidadãos. Identifica-se o comportamento dos indicadores econômico-financeiros das empresas de TI inclusive das que lançaram IPO’s durante o período de Pandemia de COVID-19. Além disso, explora a lacuna sobre a situação econômico e financeira das empresas de TI que fizeram lançamento de IPO no cenário da Pandemia. Portal de Periódicos Eletrônicos da UFRN 2024-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/31211 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.; 22-41 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 22-41 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 22-41 2176-9036 10.21680/2176-9036.2024v16n1 por https://periodicos.ufrn.br/ambiente/article/view/31211/18150 Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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