PROFITABILITY AS A FUNCTION OF THE CASH GAP OF MEDIUM-SIZED AND LARGE ENTERPRISES IN CROATIA’S HOTEL INDUSTRY

IF 0.4 Q4 HOSPITALITY, LEISURE, SPORT & TOURISM

Acta Turistica Pub Date : 2023-06-01 DOI:10.22598/at/2023.35.1.43

Dina Korent, Marijana Bubanić, Doroteja Golubić

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引用次数: 0

Abstract

The research problem is cash gap management and its impact on the profitability of medium and large enterprises in Croatia’s hotel industry. The purpose of the paper is to investigate and determine profitability as a function of the mentioned enterprises’ cash gap management. The hypothesis that profitability is a concave second-degree polynomial function of the cash gap of the enterprises in question is tested in the paper. Besides descriptive statistics, the dynamic panel data regression method is used in the analysis for the time horizon from 2017 to 2021. The research results show that enterprise profitability is a concave second-degree polynomial function of the cash gap. * Dina Korent, Ph.D., Senior Teaching Assistant, Faculty of Organization and Informatics, Varaždin, Croatia, e-mail: dkorent@foi.unizg.hr, ORCID: 0000-0002-8285-6907 ** Marijana Bubanić, Ph.D., Senior Teaching Assistant, Faculty of Organization and Informatics, Varaždin, Croatia, e-mail: mabubanic@foi.unizg.hr, ORCID: 0000-0002-8882-1430 *** Doroteja Golubić, M.Econ, controlling associate, Metalska industrija Varaždin d.d., e-mail: doroteja.golubic@ gmail.com, ORCID: 0009-0004-5916-4090 44 Acta Turistica, Vol 35 (2023), No 1, pp 43-77

查看原文本刊更多论文

克罗地亚酒店业中大型企业的盈利能力与现金缺口的关系

本文研究的问题是克罗地亚酒店业现金缺口管理及其对中大型企业盈利能力的影响。本文的目的是调查和确定盈利能力作为上述企业现金缺口管理的函数。本文对盈利能力是企业现金缺口的凹二次多项式函数的假设进行了检验。在描述性统计的基础上，对2017 - 2021年的时间跨度进行了动态面板数据回归分析。研究结果表明，企业盈利能力是现金缺口的凹二次多项式函数。* Dina Korent，博士，组织与信息学院高级助教，Varaždin，克罗地亚，e- dkorent@foi.unizg.hr, ORCID: 0000-0002-8285-6907 ** Marijana bubaniki，博士，组织与信息学院高级助教，Varaždin，克罗地亚，e- mabubanic@foi.unizg.hr, ORCID: 0000-0002-8882-1430 *** Doroteja golubiki，经济学硕士，Metalska industrija控制助理Varaždin博士，e-mail: Doroteja。44旅游学报，Vol . 35 (2023)， No . 1, pp 43-77

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来源期刊

Acta Turistica HOSPITALITY, LEISURE, SPORT & TOURISM-

CiteScore

0.80

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0.00%

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