Análise do impacto da pandemia do SARS-CoV-2 na situação econômico-financeira de empresas do setor de varejo de moda brasileiro

The current research has the purpose of analyzing the impact of the COVID-19 pandemic regarding the financial position of fashion retailing companies listed on the Brazilian stock exchange. One highlights the economic impact caused by the new coronavirus pandemic, which enforced the companies to ass...

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Autor principal: Medeiros, Maria Rita Torres de
Outros Autores: Lima, Diogo Henrique Silva de
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/41204
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Resumo:The current research has the purpose of analyzing the impact of the COVID-19 pandemic regarding the financial position of fashion retailing companies listed on the Brazilian stock exchange. One highlights the economic impact caused by the new coronavirus pandemic, which enforced the companies to assume strategic decisions in a timely way. Therefore, the study aimed to discover potential elements in both, qualitative elements that could ease these companies’ conducts in the environment of crisis exposed in the reports published by their administration in the years of 2018, 2019 and 2020, as well as quantitative elements extracted from the accounting statements to measure the usual rates of liquidity, profitability and debt, along with the financial structure model developed by Michel Fleuriet. At the end of the study, conservative working capital management conducts were identified in all companies of the sample, as well as strategic qualitative aspects obtained in their management reports.