Enquanto uns choram outros vendem lenços: indicadores econômico-financeiros das empresas do setor de tecnologia da informação em tempos de incerteza.

Purpose: The general objective is to analyze the behavior of economic and financial indicators of Information Technology (IT) companies in times of the COVID-19 Pandemic. Methodology: To analyze the behavior of indicators in an environment of uncertainty, data from the quarters from 2018 to 2021 were considered, relating to the profitability, liquidity and indebtedness of IT companies listed on B3. To identify whether there were statistically significant differences in the means of the indicators, the non-parametric Mann-Whitney test was used. Results: The indicators showed that with the Pandemic, companies had an increase in their financial capacity to pay in the short and long term, and it signaled that companies retained cash to have a better operational performance. As for the analysis of the behavior of the companies that carried out the IPO (Initial Public Offering), it was verified that there were statistically significant favorable differences in the averages of the indicators of the companies that issued the initial public offering, with emphasis on the ability to pay their obligations, as well as it was identified that companies that have entered the stock market obtain higher returns on equity, which may also signal the possibility of earnings management. Contributions of the Study: This study offers practical contributions, exploring an emerging theme of interest to companies and citizens. The behavior of the economic and financial indicators of IT companies is identified, including those that launched IPOs during the period of the COVID-19 Pandemic. In addition, it explores the gap about the economic and financial situation of IT companies that launched IPOs in the context of the Pandemic. [ABSTRACT FROM AUTHOR]