Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura
A company with insufficient liquidity will face serious challenges. The COVID-19 pandemic altered the financial landscape and challenged business management; therefore, this study aimed to describe the liquidity of Ibero-America companies during this health crisis through a literature review. The re...
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2023
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| author | Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vasquez Villanueva, Carlos Alberto |
| author_browse | Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vasquez Villanueva, Carlos Alberto |
| author_facet | Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vasquez Villanueva, Carlos Alberto |
| author_sort | Carrera Villarreal, Johana Consuelo |
| collection | Producción científica |
| description | A company with insufficient liquidity will face serious challenges. The COVID-19 pandemic altered the financial landscape and challenged business management; therefore, this study aimed to describe the liquidity of Ibero-America companies during this health crisis through a literature review. The research was a bibliographic review. Fourteen scientific studies conducted between 2020 and 2022 were selected and analyzed using documentary analysis. The study of liquidity indices revealed that Ibero-American companies were adversely affected by the health emergency—even those with a positive economic balance—which jeopardized their working capital to meet financial obligations and rendered accounts receivable uncollectible. |
| format | Article |
| id | oai:cris.upeu.edu.pe:20.500.15037/1612 |
| institution | UPeU |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
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| spelling | oai:cris.upeu.edu.pe:20.500.15037/16122026-10-30T16:16:16ZVariación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literaturaCarrera Villarreal, Johana ConsueloHinostroza Aldas, Nayleha DinaVasquez Villanueva, Carlos AlbertoAccounts receivableMarket liquidityBusinessLiquidity crisisPandemicCapital (architecture)Face (sociological concept)Financial analysisScientific literatureWelfare economicsPolitical scienceWorking capitalCoronavirus disease 2019 (COVID-19)RevenueEconomyEconomicsFinanceWork (physics)AccountingFinancial planFinancial crisisLiquidity riskEconomic impact analysisFinancial AuditOrder (exchange)Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics ResearchA company with insufficient liquidity will face serious challenges. The COVID-19 pandemic altered the financial landscape and challenged business management; therefore, this study aimed to describe the liquidity of Ibero-America companies during this health crisis through a literature review. The research was a bibliographic review. Fourteen scientific studies conducted between 2020 and 2022 were selected and analyzed using documentary analysis. The study of liquidity indices revealed that Ibero-American companies were adversely affected by the health emergency—even those with a positive economic balance—which jeopardized their working capital to meet financial obligations and rendered accounts receivable uncollectible.Articlehttps://rivc.upeu.edu.pe/index.php/ri_vc/article/download/2092/2149https://doi.org/10.17162/rvc.v10i1.209210.17162/rvc.v10i1.2092https://hdl.handle.net/20.500.15037/1612W4415393628Revista de Investigación Valor Contable2410-10522413-58602023-05-012026-06-13T14:16:31Z2026-06-13T14:16:31Z |
| spellingShingle | Accounts receivable Market liquidity Business Liquidity crisis Pandemic Capital (architecture) Face (sociological concept) Financial analysis Scientific literature Welfare economics Political science Working capital Coronavirus disease 2019 (COVID-19) Revenue Economy Economics Finance Work (physics) Accounting Financial plan Financial crisis Liquidity risk Economic impact analysis Financial Audit Order (exchange) Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vasquez Villanueva, Carlos Alberto Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title | Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title_full | Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title_fullStr | Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title_full_unstemmed | Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title_short | Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title_sort | variacion de la liquidez durante la pandemia por covid 19 en empresas de iberoamerica una revision de la literatura |
| topic | Accounts receivable Market liquidity Business Liquidity crisis Pandemic Capital (architecture) Face (sociological concept) Financial analysis Scientific literature Welfare economics Political science Working capital Coronavirus disease 2019 (COVID-19) Revenue Economy Economics Finance Work (physics) Accounting Financial plan Financial crisis Liquidity risk Economic impact analysis Financial Audit Order (exchange) Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research |
| topic_facet | Accounts receivable Market liquidity Business Liquidity crisis Pandemic Capital (architecture) Face (sociological concept) Financial analysis Scientific literature Welfare economics Political science Working capital Coronavirus disease 2019 (COVID-19) Revenue Economy Economics Finance Work (physics) Accounting Financial plan Financial crisis Liquidity risk Economic impact analysis Financial Audit Order (exchange) Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/download/2092/2149 https://doi.org/10.17162/rvc.v10i1.2092 https://hdl.handle.net/20.500.15037/1612 |
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