A RELAÇÃO ENTRE A DIVULGAÇÃO DO RESULTADO CONTÁBIL E O RETORNO DAS AÇÕES DAS COMPANHIAS ABERTAS BRASILEIRAS EM DECORRÊNCIA DO COVID-19
DOI:
https://doi.org/10.23925/2446-9513.2021v8i1p144-161Keywords:
Coronavirus, accounting results, stock market variationAbstract
This study proposes to evaluate the relationship between the disclosure of accounting results and market variations in Brazilian public companies in a crisis scenario such as COVID-19, in addition to understanding the reasons for the results found in the case of positive or negative relationships between the two variables. A study of a crisis such as the Coronavirus, regarding its impact on the Brazilian stock market, facilitates the possibility of popular understanding of not only how the market works, but what is the behavior of the Brazilian in a scenario so distant from the normal reality that is used to. Data were collected for analysis through books, interviews, articles and databases made available online, and later the data were transformed into information that helped to answer the research problem.
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