4 Works

Boletin Martiano Vol. 1, No. 2, Fall 2021

Jenna Grace Sciuto, Rhi Johnson, Genny Ballard & Lisa Nalbone

The Impacts of COVID-19 on Capital Structure Determinants of Hotel Real Estate Investment Trusts

Marcos Medeiros, Nan Hua & Youcheng Wang
Real Estate Investment Trusts (REITs) are responsible for more than seventy-five percent of the hotel ownership structure in the USA. The effects of COVID-19 restrictions on hotel REITs were devastating due to the unpredictability of revenues and cash flows, directly impacting managerial decisions on how to adapt REITs' capital structure quickly. This paper used quarterly hotel REIT financial data of the 18 most representative U.S. H-REITs from January 2015 through December 2020 to understand the...


Sandra Sousa

Conditions for Increased Fraud Risk: A Case Study by Restaurant Segment

Elizabeth A. Yost
Risk factors leading to fraud is an important issue for restaurant operators. This paper identifies and evaluates the financial and non-financial characteristics of different restaurant segments through the lens of the fraud triangle. Using probit modeling and time series data from 2004 to 2014, it investigates different factors that significantly impact the increased risk of fraud in four types of restaurant segments—quick service, fast casual, casual dining, and fine dining. As such the findings of...

Registration Year

  • 2022

Resource Types

  • Journal Article


  • University of Central Florida
  • University of Tampa
  • Centre College
  • Massachusetts College of Liberal Arts
  • Indiana University