Rentabilidade e dívida antes e durante o evento disruptivo da COVID-19 nas PMEs do setor de cafeicultores colombiano
DOI:
https://doi.org/10.17533/udea.rc.n84a03Palavras-chave:
Indicadores financeiros, ação comunal, COVID-19, PMEsResumo
O objetivo deste artigo é analisar o comportamento da rentabilidade e do endividamento das pequenas e médias empresas do setor de cafeicultores colombiano nos períodos anteriores e posteriores à COVID-19. A nível metodológico, a pesquisa tem uma abordagem quantitativa, tendo como principal insumo a informação anual do sistema integrado de informação empresarial (SIIS) para os períodos de 2018 a 2022. Os resultados permitem identificar os valores para as diferentes séries temporais em índices de rentabilidade, como Retorno sobre Ativos e Retorno sobre Patrimônio, bem como dívida externa, de curto e longo prazo. O estudo permite concluir que as pequenas empresas do setor tiveram um maior impacto financeiro, registando uma diminuição considerável das suas taxas de rentabilidade e recorrendo ao aumento do endividamento de longo prazo.
Downloads
Referências
Blanco, L. (2020). El sector agropecuario frente al COVID-19. Journal of the Selva Andina Biosphere, 8(1), 12-31. https://doi.org/10.36610/j.jsab.2020.080100001
Haggag, W. M. (2021). Agricultural digitalization and rural development in COVID-19. International Journal of Agricultural Technology, 17(1), 67-74. http://www.ijat-aatsea.com/pdf/v17_n1_2021_January/5_IJAT_17(1)_2021_Haggag,%20W.%20M..pdf
Hai-ying, G., y Chang, W. (2020). Impacts of The COVID-19 Pandemic on Vegetable Production and Countermeasures from an agricultural Insurance Perspective. Journal of Integrative Agriculture, 19(12), 2866-2876. https://doi.org/10.1016/S2095-3119(20)63429-3
Heba, A. (2022). Corporate Dividend Policy in The Time of COVID-19: Evidence from The G-12 Countries. Finance Research Letters, 46(B), 45-72. https://doi.org/10.1016/j.frl.2021.102493
Hernández Sampieri, R. (2017). Metodología de la investigación. McGraw-Hill.
Juerguensen, J., y Guimon, J. (2020). European SMEs amidst the COVID-19 Crisis: Assessing Impact and Policy Responses. Journal of Industrial and Business Economics, 47(1), 499–510. https://doi.org/10.1007/s40812-020-00169-4
Krieger, K., y Mauck, N. (2021). The Impact of the COVID-19 Pandemic on Dividends. Finance Research Letters, 42(1), 5-16. https://doi.org/10.1016/j.frl.2020.101910
Kruse, F., y Jeurissen, P. (2020). For-Profit Hospitals Out of Business? Financial Sustainability During the COVID-19 Epidemic Emergency Response. International Journal of Health Policy Management, 9(10), 423–428. https://doi.org/10.34172/ijhpm.2020.67
Lin, B.-X., y Yvette, Z. (2020). Impact of the COVID-19 Pandemic on Agricultural Exports. Journal of Integrative Agriculture, 19(12), 2937-2945. https://doi.org/10.1016/S2095-3119(20)63430-X
Luque, B., Moreno-Salazar-Calderón, K. A. B., y Lanchipa, T. (2021). Impactos del COVID-19 en la agricultura y la seguridad alimentaria. Centro Agrícola, 47(1), 72-82. http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S0253-57852021000100072
Malpica, W. (2021). Desempeño financiero de las organizaciones en tiempos de pandemia: evidencia en las pymes del sector construcción colombiano. Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, 21(2), 79-100. https://ideas.repec.org/a/eaa/eerese/v21y2021i2_5.html
Malpica Zapata W. A., Nauzan Ceballos V. H., y Silva Rodríguez L. M. (2022). Economic Integration in Latin America: An Approach Through the Analysis of Bibliometric Indicators on Research Production. Organizations and Markets in Emerging Economies, 13(2), 300-316. https://doi.org/10.15388/omee.2022.13.81
Melgarejo, Z., Vera, M., y Osorio, M. (2021). COVID-19, endeudamiento y liquidez en Mipymes. Análisis sectorial para Bogotá (Colombia), [ponencia]. https://congressousp.fipecafi.org/anais/21UspInternational/ArtigosDownload/3552.pdf
Mukhamedjanova, K. (2020). The Impact of the Covid-19 Pandemic on the Supply Chain of. Asian Journal of Technology & Management Research, 10(1), 49-62. https://www.ajtmr.com/papers/Vol10Issue1/Vol10Iss1_P7.pdf
Papíková, L., y Papík, M. (2022). Intellectual Capital and Its Impacts on SMEs Profitability During COVID-19 Pandemic. Journal of Eastern European and Central Asian Research, 9(3), 521-531. https://doi.org/10.15549/jeecar.v9i3.894
Pedauga, L., y Sáez, F. (2021). Macroeconomic Lockdown and SMEs: The Impact of The COVID-19 Pandemic in Spain. Small Business Economics, 58(1), 665–688. https://doi.org/10.1007/s11187-021-00476-7
Presidencia de la República de Colombia. (2019, 5 de junio). Decreto 957 de 2019. Por el cual se adiciona el capítulo 13 al Título 1 de la Parte 2 del Libro 2 del Decreto 1074 de 2015, Decreto Único del Sector Comercio, Industria y Turismo y se reglamenta el artículo 2 de la Ley 590 de 2000, modificado por el artículo 43 de la Ley 1450 de 2011. https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=94550
Pulubuhu, D., Unde, A., y Sumartias, S. (2020). The Economic Impact of COVID-19 Outbreak on the Agriculture Sector. International Journal of Agricultural System, 8(1), 82-101. https://doi.org/10.20956/ijas.v8i1.2337
Sanjoy, P., y Proyabrata, C. (2021). Strategies for Managing the Impacts of Disruptions During COVID-19: An Example of Toilet Paper. Global Journal of Flexible Systems Management, 21(1), 283–293. https://doi.org/10.1007/s40171-020-00248-4
Sun, Y., Zen, X., Zhao, H., Simkins, B., y Xuegang, C. (2022). The Impact of COVID-19 on SMEs in China: Textual analysis and empirical evidence. Finance Research Letters, 45(1), 122-145. https://doi.org/10.1016/j.frl.2021.102211
Zutshi, A., Mendy, J., Sharma, G., Asha, T., y Tapan, S. (2021). From Challenges to Creativity: Enhancing SMEs’ Resilience in the Context of COVID-19. Sustainability, 13(12), 42-65. https://doi.org/10.3390/su13126542
Publicado
Como Citar
Edição
Seção
Licença
Copyright (c) 2024 Contaduría Universidad de Antioquia
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Los derechos de autor sobre los artículos son cedidos a la Universidad de Antioquia para disponer de resúmenes y el texto completo en bases de datos que difunden los contenidos de cada edición. Sin embargo, los autores podrán hacer difusión de sus trabajos publicados en la revista a través de sus páginas personales y repositorios institucionales.
