DIVERGENT EVOLUTIONS IN THE ACCOUNTING FIGURES OF SOME ROMANIAN LISTED COMPANIES, IN THE CONTEXT OF THE COVID-19 HEALTH CRISIS
DIVERGENT EVOLUTIONS IN THE ACCOUNTING FIGURES OF SOME ROMANIAN LISTED COMPANIES, IN THE CONTEXT OF THE COVID-19 HEALTH CRISIS

Author(s): Costel Istrate
Subject(s): Accounting - Business Administration
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: COVID-19; Romania listed companies; revenues; net income;
Summary/Abstract: COVID-19 has significant effects on the economic activities, including on the financial indicators reported by the Romanian listed companies for the financial year 2020. We expect that the tourism sector to be very negatively influenced by the pandemic situation and, on the contrary, the pharma/medical sector to be positively influenced. Analysing some indicators reported by four listed companies in each sector, we found that the tourism sector was severely affected, but the pharma/medical sector providing good indicators, but not in very big proportions.

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