Volume 21, Issue 2
Editor's Note
2013 – A YEAR IN REVIEW FOR HOTEL FIRMS
Atul Sheel
Refereed Articles
CURRENT ACCOUNTING PRACTICES OF PREOPENING COSTS BY LODGING FIRMS —DO THEY VIOLATE U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES?
Raymond S. Schmidgall and Jung Hee Yu
FINANCIAL PERFORMANCE AND INTERNATIONALIZATION IN THE U.S. RESTAURANT INDUSTRY: A SIMULTANEOUS PERSPECTIVE AND ANALYSIS
Conroy Hong Luan, Dipendra Singh, and Nan Hua
THE ATTITUDE OF HOTEL SCHOOL STUDENTS TOWARD HOSPITALITY FINANCE
Wichard Zwaal and Hans Otting
Determinants of Capital Expenditures in the U.S. Restaurant Industry
Michael Dalbor and Lan Jiang
Invited Articles
ASSOCIATION OF HOSPITALITY FINANCIAL MANAGEMENT EDUCATORS (AHFME) ACADEMIC MEMBER 2012 TOTAL ANNUAL EARNINGS
Raymond S. Schmidgall
2012 TOP FINANCIAL PERFORMERS IN THE CLUB INDUSTRY
Agnes L. DeFranco and Raymond S. Schmidgall