Abstract.  The literature examining the impact of the Covied-19 pandemic on the financial performance through the most popular financial performance indicators. Six indictors were used as dependent variables, where the Covid-19 considered as independent dummy variable measures by (0, 1) for the periods, 2019, and 2020 responded to the before and after the pandemic measurement. 44 companies listed at PEX were searched with its five main industry categories as sectoral classification (industrial, investment, service, insurance, and banking). Data were extracted from PEX web-page and the published financial statements for the listed companies.

The research findings indicates that  the industrial sector is the less impacted of the pandemic consequences for the ROA, ROE, EPS, and PE indicators, whereas the service sector is the most painful with an impact of the pandemic consequences. The investment sector is also has its portion of painful results with an impact of the pandemic consequences with dark future of investment opportunities. The insurance sector is still fighting with a moderate impact of the pandemic consequences supported by the demand for insurance service as a hedge for the expected losses. Finally, the banking sector affected mainly by the ROA and ROE indicators, as the results of  the closer periods, the customers’ liquidity problems, and the restrictions from the regulatory bodies.

Keywords:   Financial performance indicators, Covied-19, ROA, ROE, EPS, PE, Tobin’s Q, Debt Ratio, PEX.

Title

Studies in Systems, Decisions and Controls

Publisher

Springer

Publisher Country

Switzerland

Publication Type

Online only

Volume

216

Year

2022

Pages

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