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Authors
Advisor(s)
Abstract(s)
A pandemia COVID-19, que surgiu em 2019 e que começou a afetar a população em 2020, trouxe um enorme impacto na economia, positivo para algumas empresas e negativo para outras, dependendo principalmente do setor de atividade onde o negócio estava inserido. Uma das formas de medir este impacto é através de uma análise económico-financeira que apresenta como objetivo entender a evolução da entidade ao longo de um determinado intervalo de tempo, para que assim se perceba se a mesma tem, ou não, meios financeiros adequados e suficientes e, ainda, se tem capacidade de criar valor. Deste modo, a presente dissertação, com o tema “O impacto da pandemia covid-19 na avaliação de desempenho das empresas do PSI”, tem como objetivo geral analisar as alterações na avaliação de desempenho e na criação de valor no decurso da pandemia nas empresas do PSI (Portuguese Stock Index – 20). Para tal, a metodologia utilizada consistiu num estudo de caso das empresas do PSI onde foi realizada uma análise económico-financeira das mesmas. Os resultados deste estudo permitiram perceber que o ano pandémico teve impactos diferentes nos rácios estudados consoante as empresas, sendo possível para algumas, efetuar uma ligação entre o impacto e o setor de atividade em que a empresa atua. No entanto, nem sempre foi possível verificar que as mesmas estão estritamente relacionadas com a crise pandémica.
Abstract: The COVID-19 pandemic, which emerged in 2019 and began affecting the population in 2020, has had a huge impact on the economy, positive for some companies and negative for others, depending mainly on the sector of activity where the business was inserted. One of the ways to measure this impact is through an economic and financial analysis that aims to understand the evolution of the entity over a given time interval, so that it can be perceived whether or not it has adequate and sufficient financial means and also has the capacity to generate value. Thus, this dissertation, with the theme "The impact of the covid-19 pandemic on the performance evaluation of PSI companies", has as general objective to analyze the changes in performance evaluation and value creation in the course of the pandemic in psi (Portuguese Stock Index – 20) companies.To this end, the methodology used consisted of a case study of psi companies where an economic and financial analysis of them was carried out.The results of this study allowed us to understand that the pandemic year had different impacts on the ratios studied according to the companies, and it is possible for some to make a connection between the impact and the sector of activity in which the company operates. However, it has not always been possible to verify that they are strictly related to the pandemic crisis.
Abstract: The COVID-19 pandemic, which emerged in 2019 and began affecting the population in 2020, has had a huge impact on the economy, positive for some companies and negative for others, depending mainly on the sector of activity where the business was inserted. One of the ways to measure this impact is through an economic and financial analysis that aims to understand the evolution of the entity over a given time interval, so that it can be perceived whether or not it has adequate and sufficient financial means and also has the capacity to generate value. Thus, this dissertation, with the theme "The impact of the covid-19 pandemic on the performance evaluation of PSI companies", has as general objective to analyze the changes in performance evaluation and value creation in the course of the pandemic in psi (Portuguese Stock Index – 20) companies.To this end, the methodology used consisted of a case study of psi companies where an economic and financial analysis of them was carried out.The results of this study allowed us to understand that the pandemic year had different impacts on the ratios studied according to the companies, and it is possible for some to make a connection between the impact and the sector of activity in which the company operates. However, it has not always been possible to verify that they are strictly related to the pandemic crisis.
Description
Dissertação de mestrado em Auditoria
Keywords
Avaliação de Desempenho Análise Económica Análise Financeira Pandemia Setores de Atividade EVA Performance Evaluation Economic Analysis Financial Analysis Pandemic Activity Sectors EVA
Pedagogical Context
Citation
Grilo, R. G. S (2023) O impacto da pandemia COVID-19 na avaliação de desempenho das empresas do PSI. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17398