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Accrual and Cash Financial Performance of Information Technology Companies During the COVID-19 Pandemic

Author

Listed:
  • Mioduchowska-Jaroszewicz Edyta

    (1 Institute of Economics and Finance, University of Szczecin, Poland)

  • Chybowska Wiktoria
  • Jedynak Bartosz
  • Magac Marcin

    (2 Students of Economics, 2nd year of the 2nd degree of Economics, Members of the Scientific Circle of Economic Analyzes at the University of Szczecin, Poland)

Abstract

Many companies have experienced a significant impact on their financial performance due to the pandemic period. The effects were mostly negative as a result of by due to the various restrictions that were put in place to limit direct contact among people and restrict mobility during the pandemic. As a result, online contacts increased, therefore, we decided to ask the following research question: Did the performance of Information Technology companies increase during the COVID-19 pandemic?

Suggested Citation

  • Mioduchowska-Jaroszewicz Edyta & Chybowska Wiktoria & Jedynak Bartosz & Magac Marcin, 2023. "Accrual and Cash Financial Performance of Information Technology Companies During the COVID-19 Pandemic," Folia Oeconomica Stetinensia, Sciendo, vol. 23(2), pages 275-293, December.
    • Handle: RePEc:vrs:foeste:v:23:y:2023:i:2:p:275-293:n:12
    DOI: 10.2478/foli-2023-0031
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    References listed on IDEAS

    as
    1. Dadoukis, Aristeidis & Fiaschetti, Maurizio & Fusi, Giulia, 2021. "IT adoption and bank performance during the Covid-19 pandemic," Economics Letters, Elsevier, vol. 204(C).
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    More about this item

    Keywords

    profitability; static and dynamic liquidity; debt; turnover; logit and discriminant models model; Information Technology companies listed on the Warsaw Stock Exchange (WSE); COVID-19 pandemic;
    All these keywords.

    JEL classification:

    • G19 - Financial Economics - - General Financial Markets - - - Other
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G3 - Financial Economics - - Corporate Finance and Governance

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