El impacto de la pandemia COVID-19 en el desempeño financiero de las empresas turísticas, transporte y comercio de la provincia Tungurahua,Ecuador.

Abstract

Abstract: The COVID-19 pandemic impacted the business performance of most companies in the world and Ecuador was no exception. The financial performance of tourism, transportation and commerce companies in the province of Tungurahua was analyzed through the measurement of profitability indicators according to financial statements and counterfactual year 2020. A total of 322 companies were evaluated, through the methodology of quasi-experimental design, with quantitative approach, descriptive and deductive type, for the effect, the corresponding data was obtained from the years 2017 to 2020, located on the official website of the Superintendence of Companies, Securities and Insurance (SUPERCÍAS). The comparative results of the three economic sectors described above showed that medium-sized companies in the transportation sector were the most affected by the COVID-19 pandemic, even below the tourism sector, in addition, it was evidenced that their sales showed a decrease since years prior to the pandemic.