Accrual and Cash Financial Performance of Information Technology Companies During the COVID-19 Pandemic

Abstract

Many companies have experienced a significant impact on their financial performance due to the pandemic period. The effects were mostly negative as a result of by due to the various restrictions that were put in place to limit direct contact among people and restrict mobility during the pandemic. As a result, online contacts increased, therefore, we decided to ask the following research question: Did the performance of Information Technology companies increase during the COVID-19 pandemic?

Keywords

• profitability
• static and dynamic liquidity
• debt
• turnover
• logit and discriminant models model
• information technology companies listed on the warsaw stock exchange (wse)
• covid-19 pandemic
• g19
• g28
• g30
• g3