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• W326198635 abstract "This paper highlights the main profiles of SME’s (small and medium enterprises) financial structures, focusing particularly on hospitality and tourism. A sample of European hotels and restaurants is empirically investigated. Financial and accounting statements are analysed through comparisons between several European countries. Tourism is known to experience two different management issues: real estate and industry-specific management. Although they are very similar, tourism property management is strongly related to seasonality. The business cycle impact on financial structure is significant, and so does the effect on risk. Therefore, this research also investigates both short and long-term financing. The former needs specific control of cash inflows and outflows. It is necessary to deal with specific financial needs to set up specialized financing facilities. Seasonality also impacts on the financing cycle. Operation management is smoothed during overloaded periods by using various strategies. Additionally, cash flow management benefits from better financial forecasts." @default.
• W326198635 created "2016-06-24" @default.
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• W326198635 date "2012-01-01" @default.
• W326198635 modified "2023-09-24" @default.
• W326198635 title "Financials menu at European restaurants." @default.
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