Vliv covid-19 na účetní výkaznictví vybraných farmaceutických společností

This thesis focuses on the analysis of the impact of the covid-19 pandemic on selected pharmaceutical companies. The thesis firstly describes the development of the covid-19 pandemic and its impact on the global economy and consequently on the pharmaceutical sector. Subsequently, individual companies AstraZeneca, BioNTech, Johnson & Johnson, Moderna, Pfizer and Sinovac Biotech are introduced, including their role during the pandemic. The aim of the thesis is to examine, through statistical methods, whether the pandemic had an impact on selected indicators of each company. The statistical methods used are descriptive statistics, correlation analysis, analysis of variance (ANOVA) and time series analysis. Total sales, net profit, research and development costs and debt are examined using hypotheses. In most cases, the results of the analysis showed no statistically significant effect of the covid-19 pandemic on the financial reporting of individual companies.