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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Detalles Bibliográficos
Autores principales: Diaz Becerra, Oscar Alfredo, Cruz Talla, Jesús Humberto, Sayán Moreno, Linda Esperanza
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2021
Materias:
Estado de flujos de efectivo
Información financiera
COVID 19
Ándice S&P/BVL
Liquidez
Statement of cash flows
Financial information
S & P / BVL Index
Liquidity
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
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
Descripción
Sumario: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.

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