... and 2020, while debt maturity has increased. A larger firm size, a greater age, a higher share of women in the workforce and subsidies have made wineries more resilient between 2019 and 2020. Originality/value To the best of the authors’ knowledge, this is the first financial statement analysis...

... been analyzed through the contribution of Broccardo and Truant (2017) . Benchmarking Financial statement analysis Crisis Time series Financial ratios Italian wine industry Patrimonial balances Profitability ratios Wine The study by Chiffoleau et al. (2007) focuses...