在2019冠状病毒病大流行期间,储备是否有助于企业的财务和非财务绩效?

Y. Shahwan, Abdullah Sa’adeh, M. Hamza, Nidal Al-Ramahi, Issa Ahmad Swiety
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引用次数: 3

摘要

新冠肺炎大流行是21世纪全球经济面临的最大挑战之一。尽管少数行业从中受益,但所有行业的大多数公司都受到了影响。本研究旨在检验企业准备金对COVID-19大流行与企业绩效(财务和非财务绩效)之间关系的调节作用。本研究采用问卷调查的方式收集数据。问卷通过网络发送给安曼证券交易所(ASE)上市公司的高层管理人员。结果表明,2019冠状病毒病大流行损害了在约旦安曼证券交易所上市的所有行业公司的财务和非财务绩效。但企业的储备对减少新冠肺炎大流行对企业业绩(财务和非财务)的负面影响具有积极作用。因此,这项研究建议,政府必须让在安曼证券交易所上市的公司参与其缓解方案或刺激方案,以维持大流行病后私营部门公司的运营。此外,企业必须认真对待并增加储备。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do the reserves help the financial and non-financial performance of firms during the COVID-19 pandemic?
The COVID-19 pandemic is one of the biggest challenges facing global economies in the twenty-first century. Although a few sectors have benefited from it, the majority of companies in all sectors have been affected. This research came to test the moderating effect of the reserves of the firms on the relationship between the COVID-19 pandemic and the performance of firms (financial and non-financial performance). The study adopted a questionnaire survey to collect the data. The questionnaires were sent online to the top management of the firms listed on the Amman Stock Exchange (ASE). The results showed that the pandemic of COVID-19 damages the financial and non-financial performance of the firms in all sectors listed on the Amman Stock Exchange in Jordan. But the reserves of the firms have a positive effect on reducing the negative effect of the COVID-19 pandemic on the firms’ performance (financial and non-financial). Thus, this research recommends that the government must involve the firms listed on the Amman Stock Exchange in its palliatives programmes or stimulus packages to maintain the companies in the private sector in operation after the pandemic. In addition, the firms must take their reserves seriously and increase them.
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