Gestão do capital de giro durante a pandemia do COVID-19
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Data
2023-08-11
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Universidade Federal de Goiás
Resumo
The study aimed to analyze the changes in working capital management of publicly traded companies during the COVID-19 pandemic. Data regarding the performance of the companies were collected, and the variables for analysis continued. As a sample, the study included all publicly traded companies listed on the Brazilian stock exchange (B3), relying on data from the 2018-2019 and 2020-2021 periods, grouped separately to interpret changes before and during the pandemic, this resulted in 1,328 observations. To achieve the results, the T Test was performed, and to bring greater robustness to these result. With this, the results showed that the variables of net working capital (CCL) and average supplier payment period (PMPF) of the companies changed statistically significantly in the averages, concluding that they postponed the crisis caused by the COVID-19 pandemic. In addition, the average storage period (PME), average accounts receivable period (PMCR) and cash conversion cycle (CCC) variables did not show statistically significant changes, that is, they did not protect changes during the pandemic.
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Pandemia, Capital de giro, Covid-19, Crise, Pandemic, Working capital, Crisis
Citação
RIOS, Lucas Gomes. Gestão do capital de giro durante a pandemia do covid-19. 2023. 27 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023.