Análise do desempenho econômico-financeiro das Instituições de Ensino Superior brasileiras privadas listadas na B3 durante a pandemia da Covid-19

Abstract

This research have the goal to identify the impact of the Covid-19 pandemic on the performance of economic-financial indicators of Higher Education Institutions listed on the Brazilian Stock Exchange.Through economic-financial indicators we can get information about the financial health of companies, which serves as a basis for decision making by accounting users. To achieve this goal, was adopted a quantitative methodology and in relation to the procedures, it is a documental research. To analyze the economic-financial indicators, were used liquidity, profitability and indebtedness indices. The results indicate that Higher Education Institutions achivied different results over the analyzed period, especially in 2020. As the company that achivied the best indicators, Anima stands out, which registered an increase in liquidity ratios and a reduction in indebtedness ratios.The companies Ser Educacional and YUDQS presented similar results, wich increases in the liquidity ratios and also in the debt ratios. Cogna had the worst results, despite an increase in liquidity ratios, there were reductions in its profitability ratios and significant increases in debt ratios. Concluding this research, it’s possible to infer that the economic-financial consequences arising from the pandemic are not uniform for the Higher Education Institutions.