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Return on Capital in spanish tourism businesses: a comparative analysis of familiy vs non-family businesses

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Return on Capital in spanish tourism businesses: a comparative analysis of familiy vs non-family businesses

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dc.contributor.author Camisón Zornoza, César
dc.contributor.author Forés Julián, Beatriz
dc.contributor.author Puig-Denia, Alba
dc.date.accessioned 2017-01-19T08:57:41Z
dc.date.available 2017-01-19T08:57:41Z
dc.date.issued 2016
dc.identifier.citation Camisón Zornoza, César; Forés Julián, Beatriz; Puig-Denia, Alba (2016) Return on Capital in spanish tourism businesses: a comparative analysis of familiy vs non-family businesses European journal of management and business economics 25 3 91 110
dc.identifier.uri http://hdl.handle.net/10550/56797
dc.description.abstract The analysis of the keys to competitiveness in the tourism sector has an unquestionable justification for its importance in the Spanish economy and its global growth prospects. The need for a better understanding of the keys to the competitiveness of the tourism firm is also fuelled by the magnitude of the challenges that it faces and by the sector structure, characterised by a notable weight of family-owned businesses. The objective of this research lies precisely in developing a diagnosis of the return on capital of the tourism sector and the determinants of its evolution in the family business (FB) vs non-family business (NFB). Specifically, this study focuses on the analysis of both firm's economic and financial profitability. The objective indicators of the results can come either from the company itself or from two secondary sources: SABI (Iberian Balance Sheet Analysis System) and INFORMA DΒ The economic and financial analysis of the Spanish tourism firm with objective data developed in this study is based on a sample of 738 firms (from an initial sample of 1019 organisations).
dc.language.iso eng
dc.relation.ispartof European journal of management and business economics, 2016, vol. 25, num. 3, p. 91-110
dc.subject Turisme
dc.subject Empreses Finances
dc.title Return on Capital in spanish tourism businesses: a comparative analysis of familiy vs non-family businesses
dc.type journal article es_ES
dc.date.updated 2017-01-19T08:57:42Z
dc.identifier.doi 10.1016/j.redeen.2016.04.002
dc.identifier.idgrec 115080
dc.rights.accessRights open access es_ES

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