Financial Analysis of the Main Hotel Chains of the Spanish Tourism Sector

This paper analyzes Spanish companies’ growing need for funding in a crisis context, focusing on one of the most relevant sectors in the Spanish economy: the Spanish tourism sector. Specifically, we will be looking at the twelve main hotel chains. We also provide a brief overview of the main sources...

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Detalles Bibliográficos
Autores: González, Carmen, Jareño Cebrián, Francisco
Tipo de recurso: artículo
Fecha de publicación:2014
País:España
Institución:Universidad de Castilla-La Mancha
Repositorio:RUIdeRA. Repositorio Institucional de la UCLM
OAI Identifier:oai:ruidera.uclm.es:10578/7011
Acceso en línea:http://hdl.handle.net/10578/7011
Access Level:acceso abierto
Palabra clave:Sector turístico español
Crisis financiera
Liquidez
Endeudamiento
Descripción
Sumario:This paper analyzes Spanish companies’ growing need for funding in a crisis context, focusing on one of the most relevant sectors in the Spanish economy: the Spanish tourism sector. Specifically, we will be looking at the twelve main hotel chains. We also provide a brief overview of the main sources of financing that serve as alternatives to those traditionally used in the sector and, subsequently, carry out an analysis of four key financial variables: percentage of indebtedness, volume of equity, overall liquidity, and returns on equity. Finally, we study whether there are statistically significant relationships between the variables, concluding that some expected relationships are confirmed – such as the logical exchange between equity and borrowed capital – as well as other less obvious relationships – like the positive relationship between the returns and the volume of equity.