Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period
COVID-19 has caused serious impacts on the health and economy of most countries in the world, as well as the loss of human lives. Likewise, business activity has been affected, some companies have closed and others face the difficulty of having cash due to the interruption of activities ordered by g...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2021
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/2149 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2149_oai |
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I28-R145-2149_oai2025-02-11 Diaz Becerra, Oscar Alfredo Cruz Talla, Jesús Humberto Sayán Moreno, Linda Esperanza 2021-10-21 COVID-19 has caused serious impacts on the health and economy of most countries in the world, as well as the loss of human lives. Likewise, business activity has been affected, some companies have closed and others face the difficulty of having cash due to the interruption of activities ordered by governments. In this context, the objective of this descriptive research is to analyze the Impact of COVID-19 on the statement of cash flows of the companies of the S & P / BVL Peru General index in the 2020 period. La COVID-19 ha originado graves impactos en la salud y economía de la mayoría de países en el mundo, así como la de pérdida de vidas humanas. Asimismo, la actividad empresarial se ha visto afectada, algunas empresas han cerrado y otras se enfrentan a la dificultad de contar con efectivo ante la interrupción de actividades dispuestas por los gobiernos. En este contexto, el objetivo de esta investigación, de tipo descriptiva, es analizar el Impacto de la COVID-19 en el estado de flujos de efectivo de las empresas del índice S&P/BVL Perú General en el periodo 2020. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2149 10.56503/Contabilidad_y_Auditoria/Nro.54(27)/2149 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2149/2873 https://ojs.economicas.uba.ar/Contyaudit/article/view/2149/2934 Derechos de autor 2021 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 54 (27): CONTABILIDAD Y AUDITORIA Julio - Diciembre 2021; 97-126 1852-446X 1515-2340 Estado de flujos de efectivo Información financiera COVID 19 Ándice S&P/BVL Liquidez Statement of cash flows Financial information COVID 19 S & P / BVL Index Liquidity Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period Impactos de la COVID-19 en la información contenida en el estado de flujos de efectivo de las empresas del índice S&P/BVL Perú general en el periodo 2020 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2149_oai |
| institution |
Universidad de Buenos Aires |
| institution_str |
I-28 |
| repository_str |
R-145 |
| collection |
Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
Estado de flujos de efectivo Información financiera COVID 19 Ándice S&P/BVL Liquidez Statement of cash flows Financial information COVID 19 S & P / BVL Index Liquidity |
| spellingShingle |
Estado de flujos de efectivo Información financiera COVID 19 Ándice S&P/BVL Liquidez Statement of cash flows Financial information COVID 19 S & P / BVL Index Liquidity Diaz Becerra, Oscar Alfredo Cruz Talla, Jesús Humberto Sayán Moreno, Linda Esperanza Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period |
| topic_facet |
Estado de flujos de efectivo Información financiera COVID 19 Ándice S&P/BVL Liquidez Statement of cash flows Financial information COVID 19 S & P / BVL Index Liquidity |
| description |
COVID-19 has caused serious impacts on the health and economy of most countries in the world, as well as the loss of human lives. Likewise, business activity has been affected, some companies have closed and others face the difficulty of having cash due to the interruption of activities ordered by governments. In this context, the objective of this descriptive research is to analyze the Impact of COVID-19 on the statement of cash flows of the companies of the S & P / BVL Peru General index in the 2020 period. |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Diaz Becerra, Oscar Alfredo Cruz Talla, Jesús Humberto Sayán Moreno, Linda Esperanza |
| author_facet |
Diaz Becerra, Oscar Alfredo Cruz Talla, Jesús Humberto Sayán Moreno, Linda Esperanza |
| author_sort |
Diaz Becerra, Oscar Alfredo |
| title |
Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period |
| title_short |
Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period |
| title_full |
Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period |
| title_fullStr |
Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period |
| title_full_unstemmed |
Impacts of COVID-19 on the information contained in the statement of cash flows of the companies of the S&P/BVL Peru general index in the 2020 period |
| title_sort |
impacts of covid-19 on the information contained in the statement of cash flows of the companies of the s&p/bvl peru general index in the 2020 period |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2021 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/2149 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2149_oai |
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