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

Abstract

Abstract: The objective of this study was to analyze the impact of the COVID-19 pandemic on the financial performance of tourism, transportation and commerce companies in the province of Guayas, Ecuador. The research was of a documentary type with a quasi-experimental design that evaluated the financial results according to projections, under the analysis of the counterfactual method. In addition, the research was descriptive with a quantitative approach, with a sample population of 235 companies that were randomly selected, after a process of filtering and excluding companies that do not present complete information. According to the results obtained, it was evidenced in the financial analysis of the province of Guayas, the STR of the transport sector was the most representative in relation to trade and tourism; not so for the ROE of the tourism sector, which was higher than the other sectors; and, finally, in the ROA it was visualized that the three sectors maintain acceptable averages. In this sense, the use of analysis methods such as the contractual one was of great relevance to know the degree of affectation of the pandemic to these economic sectors.