The table 6 shows that there is significant difference in ROE across OHL THL

The table 6 shows that there is significant

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Hotel Limited,Soaltee Hotel Limited and Taragaon Regency Hotel Limited. The table 6 shows that there is significant difference in ROE across OHL, THL and SHL, as the sig value is 0.001 which is less than 0.05, hence the hypothesis is rejected. From Table 7, we can see that there is significant difference in ROE across OHL and SHL as the sig value is 0.001 which is less than 0.05. Whereas, there is no significant difference in ROE across OHL and THL as the sig value is 0.489 which is greater than 0.05 and there is significant difference in ROE across THL and SHL as the sig value is 0.001 which is less than 0.05. Hence it shows there is significant difference in ROE across OHL, SHL and THL. The table 8 presents the ANOVA analysis for Net income after tax (NIAT) to compare the mean difference between the three listed hotels of Nepal Stock Exchange (NEPSE) i.e. Oriental Hotel Limited, Soaltee Hotel Limited and Taragaon Regency Hotel Limited. The table 8 shows that there is no significant difference in NIAT across OHL, THL and SHL, as the sig value is 0.432 which is greater than 0.05, hence the hypothesis is accepted. From Table9, we can see that there is no significant difference in NIAT across OHL and SHL as the sig value is 0.275 which is greater than 0.05. Similarly, there is no significant difference in NIAT across OHL and THL as the sig value is 0.990 which is greater than 0.05 and there is no significant difference in NIAT across THL and SHL as the sig value is 0.280 which is greater than 0.05. Hence it shows there is no significant difference in NIAT across OHL, SHL and THL.
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COMPARISON OF FINANCIAL PERFORMANCE OF LISTED HOTELS 30 Limitations Although this research was carefully prepared, we’re still aware of its limitations and shortcomings. Some of the limitations of our study are: 1. This research was conducted only on a small size of population because of the time limit. 2. Since we used conventional sampling for our study, the results may not be applicable for all the hotels. 3. We used only data published in the annual reports. We did not make any adjustments.
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COMPARISON OF FINANCIAL PERFORMANCE OF LISTED HOTELS 31 Findings and conclusion Findings The result reveals that, there is no there is no significant difference in ROA and NIAT across OHL, THL and SHL where as there is significant difference in ROE across OHL, THL and SHL. The major findings of the study are summarized below: 1. There is no significant difference in NIAT across Hotel Oriental and Hotel Taragaon, Hotel Oriental and Hotel Soaltee and Hotel Soaltee and Hotel Taragaon as the sig value is 0.181. 2. There is no significant difference in ROE across Hotel Oriental and Hotel Taragaon, Hotel Oriental and Hotel Soaltee and Hotel Soaltee and Hotel Taragaon as the sig value is 0.001 3. There is significant difference in ROA across Hotel Oriental and Hotel Taragaon, Hotel Oriental and Hotel Soaltee and Hotel Soaltee and Hotel Taragaon as the sig value is 0.432. The study shows no significant difference among various listed hotels in terms of ROE and NIAT but shows the difference in terms of ROE. This research is grounded on the secondary data gathered from many sources such as Annual Reports published by the hotels and other publications in relevance of this study. This study is supported by a descriptive financial analysis to explain, gauge, compare and categorize the financial situation of listed hotels on Nepal Stock Exchange. It looks back to the period of eight
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