La supervivencia en las empresas turísticas españolas: un estudio económico-contable

  1. Rubén Lado-Sestayo 1
  2. Milagros Vivel-Búa 1
  3. María Amparo Centeno-Carballido 2
  4. Andrea Martínez-Salgueiro 3
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

  2. 2 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

  3. 3 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

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Journal:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Year of publication: 2024

Issue: 492

Pages: 233-258

Type: Article

DOI: 10.51302/RCYT.2024.19297 DIALNET GOOGLE SCHOLAR

More publications in: Revista de Contabilidad y Tributación. CEF

Abstract

This article analyses the business survival and its determinants in the Spanish tourism sector during the period 2018-2021. In particular, it analyses a sample of companies in the hotel and catering sector, located in Spain and during a period of pandemic generated by the SARS-CoV-2 virus. At the same time, this research considers determinants both at the firm level, and at the level of the tourist destination where they are located. The results show that both types of variables are relevant in the study of business survival, although their significance and importance is different depending on the nature of the business, between hotels and restaurants.

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Data source: Dialnet