Análise dos índices contábeis em época de pandemia: estudo de caso de empresa de capital aberto com filial em Codó-MA, no período de 2018 a 2021

Abstract

The emergence of COVID-19 caused by the new coronavirus (SARS-CoV-2) in early 2020, evolving throughout the year, had a negative impact on society in general. Not unlike other regions of the globe, Brazil had several sectors affected, resulting in an increase in social inequality. In view of the current scenario, the present study seeks to analyze the accounting indicators of a business organization in the wholesale and retail branch affiliated in the city of Codó - MA, comparing the periods between 2018 and 2021 with the objective of verifying whether the COVID-19 pandemic reflected on the income of the business group. Therefore, as a research problem, this article proposes to analyze the impact generated on the income of an affiliated business organization in Codó - MA with the arrival of the pandemic. It is characterized as a bibliographical and documentary research. For data collection, CVM- Securities Commission were used.