文章基本信息

标题：Direct and Indirect Implications of the COVID-19 Pandemic on Amazon’s Financial Situation
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作者：Zixuan Qin ; Abeer Hassan ; Mahalaxmi Adhikariparajuli 等
期刊名称：Journal of Risk and Financial Management
印刷版ISSN：1911-8074
出版年度：2022
卷号：15
期号：9
页码：1-25
DOI：10.3390/jrfm15090414
语种：English
出版社：MDPI, Open Access Journal
摘要：We provide theoretical and empirical insights into the impact of COVID-19 on Amazon’s financial position. A longitudinal case study of Amazon’s financial situation during the 2016–2020 period, and time-series analysis, ratio analysis, and DuPont analysis, are employed as a quantitative methodology to explore Amazon’s financial situation changes before and after the COVID-19 pandemic. As for the robustness of the in-depth analysis, we compare Amazon’s financial performance and position with Walmart. The result shows that the COVID-19 pandemic did not have a huge negative impact on the companies’ financial performance because of its promotion of their development. However, this study provides an in-depth analysis of the influence of COVID-19 on Amazon’s financial situation, which financial aspects are most affected by COVID-19, which are not, and the company’s response to COVID-19. Therefore, this study sheds light on the accounting literature to demonstrate the impact of COVID-19 on Internet companies’ financial performance and provides some reference values for subsequent academic research.
关键词：COVID-19;Amazon;financial statement analysis;DuPont analysis