Resumen

ONTANEDA JIMENEZ, Diego Danny; MENDIETA MUNOZ, Luis Rodrigo; FIGUEROA CAMPOVERDE, David Sebastián  y  REINO CHERREZ, Fabiola Susana. Corporate impact of the COVID-19 pandemic: An approximation based on business data from Ecuador. estud.gerenc. [online]. 2024, vol.40, n.170, pp.57-80.  Epub 30-Abr-2024. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2024.170.6271.

This study analyzes the impact of the COVID-19 pandemic and the economic reactivation carried out in Ecuador in 2021 on the corporate performance of Ecuadorian companies; in this country, most of the business fabric is made up of micro and small companies, which is why it could provide new insights to the literature. The empirical analysis is based on the DID impact evaluation methodology from a company database obtained from the financial statements of the Superintendency of Companies of Ecuador. The results reveal that there is great heterogeneity in the corporate impact of the pandemic and that the affected ones were mainly micro and small companies; additionally, they indicate that the negative effects of the pandemic on financial performance extended into 2021, thus signaling a weak economic recovery. These results are key for designing policies aimed at economic reactivation in the business segments and industries most impacted by the pandemic.

Palabras clave : M21; L25; B23; COVID-19 pandemic; micro and small companies; economic reactivation; DID; impact.

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