Financial distress in the Austrian tourism industry: hotels and restaurants analysis

نویسندگان

چکیده

Considering the limited number of studies on early detection crises and insolvencies in tourism industry, there are several research gaps. Therefore, this study analyzes which financial non-financial variables significantly influence distress businesses (hotels restaurants) Austria. The resource-based network-based views were used as theoretical foundations to determine probability distress, with a total 776 observations from 2005 2015 inclusive. results show that describing endogenous unsystematic risk (firm-specific level destination level) make greatest contribution explaining while exogenous systematic little or no relevance.

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ژورنال

عنوان ژورنال: European Journal of Tourism Research

سال: 2023

ISSN: ['1994-7658']

DOI: https://doi.org/10.54055/ejtr.v34i.2992