Anàlisi d’estats financers amb dades composicionals: el sector de turisme rural a Espanya abans i després del COVID-19
The main objective of this doctoral thesis is to analyse the financial health of the rural tourism industry in Spain in different fiscal years (2014 to 2021), using the Compositional Data methodology (CoDa) in order to reach reliable results and make timely economic decisions. This methodology makes...
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| Tipo de recurso: | tesis doctoral |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | España |
| Institución: | CBUC, CESCA |
| Repositorio: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/692491 |
| Acceso en línea: | http://hdl.handle.net/10803/692491 |
| Access Level: | acceso abierto |
| Palabra clave: | Turisme rural Turismo rural Rural tourism Rendibilitat Rentabilidad Profitability Dades composicionals Datos composicionales Compositional data CoDa Anàlisi DuPont Análisis DuPont DuPont analysis Ràtios financeres Ratios financieros Financial ratios Biplot Anàlisi de conglomerats Análisis de conglomerados Cluster analysis COVID-19 338 519.1 |
| Sumario: | The main objective of this doctoral thesis is to analyse the financial health of the rural tourism industry in Spain in different fiscal years (2014 to 2021), using the Compositional Data methodology (CoDa) in order to reach reliable results and make timely economic decisions. This methodology makes it possible to overcome the statistical limitations of analysis with conventional financial ratios at industry level and makes a more accurate diagnosis of the information in the financial statements of this industry possible, which is the object of this research. To this end, the thesis collects three pieces of academic research, which highlight the analysis of the financial statements of rural tourism companies in different time periods, and especially in prominent rural tourism areas such as Catalonia and Galicia. The objective of the investigations allows for a more accurate diagnosis of the health, of the financial statements of this industry to make the appropriate economic decisions according to this more reliable information thanks to the use of the CoDa methodology to assess the survivability of this activity |
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