Análisis combinado de factores del fracaso empresarial en el sector turístico español

  1. Mendaña-Cuervo, Cristina 1
  2. Remo-Diez, Nieves 1
  3. Toral-Heredia, Marta
  1. 1 Universidad de León
    info

    Universidad de León

    León, España

    ROR https://ror.org/02tzt0b78

Revista:
Revista de Estudios Empresariales. Segunda época

ISSN: 1988-9046

Año de publicación: 2024

Número: 2

Tipo: Artículo

DOI: 10.17561/REE.N2.2024.8273 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de Estudios Empresariales. Segunda época

Resumen

El fracaso empresarial en la literatura no presenta consenso acerca de cuáles son sus factores determinantes, dada la complejidad e interacción dinámica entre ellos. Este trabajo se centra en las quiebras financieras del sector turístico español en el año 2022, por ser uno de los más afectados por la paralización de la actividad económica consecuencia del Covid-19. A partir de la base de datos SABI aplicamos un análisis comparativo cualitativo de conjuntos difusos (fuzzy set Qualitative Comparative Analysis, fsQCA) centrado en las variables tradicionalmente consideradas por la literatura. Descubrimos que varias combinaciones de atributos financieros conducen al fracaso de las empresas turísticas españolas sin que ninguno individualmente sea suficiente, sino que depende de la interacción de otros atributos, lo que revela condiciones antecedentes complejas para la explicación del fenómeno. En concreto, encontramos que el efecto combinado de alto endeudamiento y bajos niveles de rentabilidad, actividad y solvencia son condiciones suficientes para conducir al fracaso en empresas turísticas españolas. Adicionalmente, cuando tenemos en cuenta el tamaño de las entidades, encontramos un efecto sustitución entre un bajo nivel de rotación y baja liquidez. La identificación de la combinación de ratios financieros que alertan de problemas de continuidad en las empresas del sector turístico, es de gran relevancia para el desarrollo económico español, así como para investigadores y directivos del sector.

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