Sensibilidade dos fluxos de caixa em empresas listadas na B3 durante a pandemia de COVID-19
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Data
2024-12-05
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Universidade Federal de Goiás
Resumo
This study investigated the impact of the COVID-19 pandemic on non-financial organizations listed on [B]3 - Brasil, Bolsa, Balcão between 2018 and 2023. The panel data model with fixed effects was adopted, using total assets, revenue and total gross debt as control variables, in addition to using dummy for the independent variable pandemic and applying robust standard errors to correct possible problems of heteroscedasticity and autocorrelation. The results of this research indicate that the pandemic had a positive and significant impact on free cash flows, with a coefficient of 964,749 and a p-value of 0.0338. This finding suggests that, despite the economic challenges, companies, on average, have managed to adapt their operations, demonstrating resilience in the face of the crisis. The study concludes that, on average, the companies in the sample showed greater resilience compared to the brazilian economy as a whole, which suffered a -3.3% retraction in Gross Domestic Product in 2020.
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Fluxo de caixa livre, Crise sanitária, Demonstração dos fluxos de caixa
Citação
ALMEIDA, Guilherme Alves de. Sensibilidade dos fluxos de caixa em empresas listadas na B3 durante a pandemia de COVID-19. 2024. 22 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2024.