文章基本信息

标题：Reflection on Coronavirus Accounting Impact on Small and Medium Sized Enterprises (SMEs) in Europe
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作者：Silvana Secinaro ; Davide Calandra ; Paolo Pietro Biancone 等
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2020
卷号：15
期号：7
页码：48-56
DOI：10.5539/ijbm.v15n7p48
出版社：Canadian Center of Science and Education
摘要：This paper aims to carry out a systematic study on the effects in European small and medium-sized enterprises (SMEs). Financial Statement of the 2003 acute respiratory syndrome (SARS) epidemic to project the impact of the coronavirus on budgets. The financial statements of the European SMEs are examined, dividing them by geographical area and sector, comparing the performances of 2002 and 2003. The SMEs operate in the tourism and travel sectors. Changes may be seen in assets, capital, liabilities, and net profit. Furthermore, the paper analyzes the impact between the SARS epidemic and Financial Statement performance qualitatively. Then, according to content analysis, the effects on assets, liabilities, capital and net profit are estimated in the budgets of the SMEs following the coronavirus. The research argues that the magnitude of the impact of SARS on European SMEs was far less than what the main reports and analyses indicate. This experiment provides valuable lessons on predicting the budgetary consequences of future outbreaks, such as the ongoing coronavirus, and on the steps of control or prevention.
关键词：accounting;budgeting;European SMEs;financial statements;financial performance;novel coronavirus;SARS;tourism