Impactos causados pela pandemia da covid-19 nas demonstrações contábeis das seguradoras listadas na B3

Abstract

Insurance can be divided into two strands, the first related to the life branch and the second to non-life, attributed to material goods. With the Covid-19 pandemic, governments introduced laws that directly impacted risk and insurance. The present study aimed to analyze the economic and financial indices of companies in the insurance sector during the period of the Covid-19 pandemic listed on B3. The methodology adopted is classified as descriptive and documentary with a quantitative approach. The sample consists of eight companies and the sample period comprises the years 2016 to 2022. The indicators of liquidity, capital structure and profitability were analyzed and based on them, an analysis was performed using descriptive statistics. The results found were different for indices of the same group, since the indicators of general liquidity and the degree of indebtedness suffered a decrease in the pandemic year, while the indicators of current and immediate liquidity, ROE and ROI increased.