“决定盈利能力的因素”:英国Whitbread PLC酒店的研究

Nur Aniesha Rashid
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引用次数: 0

摘要

本研究试图探讨盈利能力对英国酒店行业的企业特定因素和宏观经济因素的影响。本研究对2012年至2016年英国酒店行业的企业进行了时间序列回归分析。分析表明,企业自身因素和宏观经济因素共同影响着企业的盈利能力。本研究建议企业应通过建立明确的信用政策来有效管理应收账款,并在企业中加入更多的公司治理要素,如透明度、问责性、公平性和独立性。
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'Factors Determining Profitability': A Study on Whitbread PLC Hotel in United Kingdom
This study attempted to investigate the effect of profitability on firm- specific factors and macro-economic factors of hotel sectors in United Kingdom. This study employs time series regression analysis of firms in hotel sectors in United Kingdom from 2012 to 2016. The analysis shows that firm-specific factors and macro-economic factor influence the profitability of the firms. This study suggest that the firms should manage their account receivable efficiently by establishing clear credit policy and incorporate more corporate governance elements such as transparency, accountability, fairness, and independence in the firms.
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