Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review
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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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2023
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695151795994624 |
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| author | Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vásquez Villanueva, Carlos Alberto |
| author_browse | Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vásquez Villanueva, Carlos Alberto |
| author_facet | Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vásquez Villanueva, Carlos Alberto |
| author_sort | Carrera Villarreal, Johana Consuelo |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| 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 | Online |
| id | oai:rivc.upeu.edu.pe:article/2092 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/20922025-03-03T22:14:50Z Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vásquez Villanueva, Carlos Alberto Liquidez Índices de liquidez Ratios de liquidez Liquidity Liquidity indexs Liquidity ratios 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. Una empresa escasa en liquidez tendrá graves conflictos. La pandemia por Covid-19 cambió el escenario financiero desafiando la gestión empresarial, por lo que estudio consideró describir la liquidez de empresas de Iberoamérica durante esta crisis sanitaria mediante una revisión literaria. El tipo de investigación fue de revisión bibliográfica. Se seleccionaron 14 investigaciones científicas entre 2020 y 2022, que fueron revisados mediante análisis documental. El estudio al índice de la liquidez mostró que las empresas iberoamericanas se vieron afectadas por la emergencia sanitaria (incluyendo a aquellas con equilibrio económico positivo) lo que puso en riesgo el capital de trabajo para cumplir los compromisos financieros, y haciendo que las cuentas por cobrar fuesen incobrables. Universidad Peruana Unión 2023-05-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2092 10.17162/rvc.v10i1.2092 Revista de Investigación Valor Contable; Vol. 10 Núm. 1 (2023): Revista Científica Valor Contable; 1 - 9 2413-5860 2410-1052 10.17162/rvc.v10i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2092/2149 Derechos de autor 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Liquidez Índices de liquidez Ratios de liquidez Liquidity Liquidity indexs Liquidity ratios Carrera Villarreal, Johana Consuelo Hinostroza Aldas, Nayleha Dina Vásquez Villanueva, Carlos Alberto Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review |
| title | Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review |
| title_alt | Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura |
| title_full | Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review |
| title_fullStr | Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review |
| title_full_unstemmed | Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review |
| title_short | Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review |
| title_sort | variation of liquidity during the covid 19 pandemic in ibero america companies a literature review |
| topic | Liquidez Índices de liquidez Ratios de liquidez Liquidity Liquidity indexs Liquidity ratios |
| topic_facet | Liquidez Índices de liquidez Ratios de liquidez Liquidity Liquidity indexs Liquidity ratios |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2092 |
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