Type of Submission
The purpose of this study is to identify ratios that property-level lodging financial executives consider important and identify the frequency with which each ratio is referenced. Taken together, these two measures show the usefulness of agiven ratio for evaluating financial performance. The results clearly emphasize the importance of operating, activity, and profitability ratios as key monitoring ratios and categorize ratios into ratios referenced frequently and those seldom used.
Singh, A. J. and Schmidgall, Raymond S.
"Use Of Ratios By The Financial Executives In The U.S. Lodging Industry,"
Journal of Hospitality Financial Management: Vol. 9
, Article 1.
Available at: http://scholarworks.umass.edu/jhfm/vol9/iss1/1