Periódico: Tourism and Hospitality International Journal
Fonte: Tourism and Hospitality International Journal ; Vol. 10 No. 1 (2018): March 2018 [19th Edition]; 140-151
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Resumo: This article aims to present a proposal for a research model that may contribute to reinforce the understanding of how some variables related to tourism activity may influence the financial performance of hotel companies in Portugal. The study, still under development, aims to assess the impact on the indebtedness of companies operating in this specific area of tourism activity. The tourism sector, and in particular the hotel industry, contributes significantly to the development of the Portuguese economy, since it has a decisive weight in the Portuguese balance of payments. This article aims to provide an overview of the economic impact of tourist accommodation on the economy in general and tourism in particular, in recent years in our country, presenting data and quantitative and qualitative contexts that justify the development and impact on tourism activity. At a methodological level, the financial information of 275 hotel companies made available in the SABI database (Sistema de Análisis de Balances Ibéricos) was taken into account. Subsequently, the data treatment was carried out through the SPSS (Statistical Package for the Social Sciences) software, in order to answer the research hypotheses presented herein.