The purpose of this article is to identify the hotel financial issues reflected by articles published in academic and trade journals during the period 1983-1996 inclusive. The journals reviewed for this purpose include: Journal of the International Association of Hospitality Accounts, International Journal of Hospitality Management, FIU Hospitality Review, Cornell HRA Quarterly Journal of Travel Research, Hotel & Motel Management, Lodging Hospitality, Real Estate Finance, Meeting & Conventions, and National Real Estate Investor. By reviewing these journals, four of the most intensively and frequently discussed issues are identified. These issues are: capital shortage & financing methods, capital sources, tax and deduction, and valuation. These four issues are discussed in the scope of international hotel financial management.