Efeitos da Pandemia de Covid-19 na situação financeira das empresas portuguesas

Abstract

The Covid-19 pandemic was a milestone in world history, and with it brought a set of unexpected consequences. From an economic-financial point of view, an unprecedented crisis was felt, which influenced the performance of companies. The main objective of this study is to portray the reality experienced in this period in Portuguese companies listed on the stock exchange. Therefore, the sample was analysed using two indicators: Reduced Liquidity Ratio and Interest Cover Ratio and when they present unfavourable values, the percentage of debt at risk is calculated in the total debt of the entire sample. Additionally, the percentage of debt at risk was obtained in cases of vulnerability and high vulnerability, that is, one of the indicators, or both, with values below 1, respectively. In order to test the business capacity, shock scenarios were created, in Net Assets and EBIT, and recalculating the situations previously foreseen.

Date of Award	7 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria Luisa Anacoreta Correia (Supervisor)