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Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura
Author(s)
Carrera Villarreal, Johana Consuelo
Hinostroza Aldas, Nayleha Dina
Date Issued
1 de mayo de 2023
Type
Article
Volume
10
Issue
1
Series/Report No.
Revista de Investigación Valor Contable
Start Page
1
End Page
9
ISSN
2410-1052
2413-5860
Abstract
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.
Keywords