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Tourism and Travel

2013

Liquidity ratios

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Hospitality Review Volume 31 Issue 2 2013, Fiu Hospitality Review Nov 2013

Hospitality Review Volume 31 Issue 2 2013, Fiu Hospitality Review

Hospitality Review

No abstract provided.


Does Financial Performance Depend On Hotel Size? Analysis Of The Financial Profile Of The U.S. Lodging Industry, A.J. Singh, Raymond S. Schmidgall Feb 2013

Does Financial Performance Depend On Hotel Size? Analysis Of The Financial Profile Of The U.S. Lodging Industry, A.J. Singh, Raymond S. Schmidgall

Hospitality Review

This research presents a financial profile of the U.S. Lodging Industry based on an analysis of 2,091 financial statements (fiscal year 2011) for individual hotels ranging in asset size of $500 thousand to $250 million. The study analyzes summary results of the financial position and profitability of hotels based on a common size analysis of Balance Sheets and Income Statements. Furthermore, the study analyzes 10 key performance benchmarks as measured by Liquidity, Solvency and Operating Ratios. The results of the study show a divergence in the hotel industry’s financial performance based on the size of the hotel and by upper, …