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Kapitálové štruktúry malých a stredných podnikov v oblasti cestovného ruchu v Žilinskom kraji

Year: 2025

Type: article

Abstract: Small and medium-sized enterprises (SMEs) in the tourism sector play an important role in regional development, but face specific challenges in financing their activities. The aim of this paper is to analyse the capital structure of selected SMEs operating in the tourism sector in the Žilina region of Slovakia and to investigate to what extent their indebtedness is influenced by the category of enterprise (reservation and travel services, catering services, accommodation, leisure and sports activities) and location within the region. In the empirical part, we use accounting data of enterprises and statistical tests (ANOVA, Kruskal-Wallis) to test for differences in indebtedness between groups.

Source: Reflexie

DOI: 10.54937/refl.2025.9.1.31-43

Author: Štefan Tkačik

Institution: Catholic University in Ruzomberok

Language: English

Topic: Corporate Finance and Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W4411901536

FWCI:

Cites: 6

Cited by:

Related to: 10