الفهرس 
Chapter One Research FrameworkOnly 14 pages are availabe for public view
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Abstract
As a result of spreading Coronavirus over the world and its high effect on the worldwide economic and financial system, this study is designed to investigate the impact of COVID-19 pandemic on the financial performance of the selected sixteen listed companies on (EGX30) during the period starting from 14Th of February 2020 till 31st of December 2021, on quarterly basis. Panel data analysis using Generalized Method of Moments (GMM) technique is adopted for testing research hypotheses statistically. The findings of the study prove that COVID-19 has a significant impact on both profitability and activity indicators, on the contrary, liquidity and leverage indicators are not affected significantly by the pandemic. The results illustrate that Cumulative Covid-19 Cases (CCC) may affect Return on Assets (ROA), Assets Turnover (ATR), Receivables Turnover (RT) and Inventory Turnover (IT) ratios positively, however, CCC have no significant influence on both Current ratio (CR) and Long-term debt/ Capitalization ratio (LEV). Moreover, New COVID-19 Cases (NCC) have no significant effect on Return on Assets (ROA), Current ratio (CR), and financial leverage ratio (LEV), however, NCC have a significant negative effect on Assets Turnover (ATR), Receivables Turnover (RT) and Inventory Turnover (IT) ratios. Furthermore, Cumulative COVID-19 Deaths (CCD) may affect Return on Assets (ROA), Assets Turnover (ATR), Receivables Turnover (RT) and Inventory Turnover (IT) ratios negatively, nonetheless, Current ratio (CR) and Long-term debt/ Capitalization ratio (LEV) are not affected by CCD. Finally, New COCID-19 Deaths (NCD) have no significant influence on Return on Assets (ROA), Current ratio (CR), Long-term debt/ Capitalization ratio (LEV), and Receivables Turnover ratio (RT), even though, Assets Turnover (ATR), and Inventory Turnover (IT) ratios may be affected positively by NCD. The study shows that the Covid-19 pandemic may affect the financial performance of the listed companies, this is because the time period for the research is not long, so the companies must take all preventive actions to avoid the deterioration that may occur in the long-run due to the continuation of the pandemic, as well, the researcher recommends applying this study on a longer period of time and a larger sample to infer better results. It is also preferable to apply this study on the (FEAR) index.