{"id":"https://openalex.org/W7202098070","doi":"https://doi.org/10.51583/ijltemas.2026.150700055","title":"Government-Led Tourism Rehabilitation and Hotel Financial Performance: Evidence from Five-Star Hotels in Boracay, Philippines","display_name":"Government-Led Tourism Rehabilitation and Hotel Financial Performance: Evidence from Five-Star Hotels in Boracay, Philippines","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7202098070","doi":"https://doi.org/10.51583/ijltemas.2026.150700055"},"language":"en","primary_location":{"id":"doi:10.51583/ijltemas.2026.150700055","doi":"https://doi.org/10.51583/ijltemas.2026.150700055","is_oa":false,"landing_page_url":"https://doi.org/10.51583/ijltemas.2026.150700055","pdf_url":null,"source":{"id":"https://openalex.org/S4210212248","display_name":"International Journal of Latest Technology in Engineering Management & Applied Science","issn_l":"2278-2540","issn":["2278-2540"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Latest Technology in Engineering, Management & Applied Science","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5159759470","display_name":"Jolina Jill D. Abeto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129531665","display_name":"Aklan State University","ror":"https://ror.org/01bp4wd47","country_code":"PH","type":"education","lineage":["https://openalex.org/I3129531665"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Jolina Jill D. Abeto","raw_affiliation_strings":["Graduate School, Aklan State University, Banga, Aklan, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate School, Aklan State University, Banga, Aklan, Philippines","institution_ids":["https://openalex.org/I3129531665"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100286019","display_name":"Kuwenya A. Ibisate","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129531665","display_name":"Aklan State University","ror":"https://ror.org/01bp4wd47","country_code":"PH","type":"education","lineage":["https://openalex.org/I3129531665"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Kuwenya A. Ibisate","raw_affiliation_strings":["Graduate School, Aklan State University, Banga, Aklan, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate School, Aklan State University, Banga, Aklan, Philippines","institution_ids":["https://openalex.org/I3129531665"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020170900","display_name":"Mary O\u2019 T. Penetrante","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3132486769","display_name":"Central Philippine University","ror":"https://ror.org/0238cf984","country_code":"PH","type":"education","lineage":["https://openalex.org/I3132486769"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Mary O' Penetrante","raw_affiliation_strings":["School of Graduate Studies, Central Philippine University, Iloilo City, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Graduate Studies, Central Philippine University, Iloilo City, Philippines","institution_ids":["https://openalex.org/I3132486769"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.48972503,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"7","first_page":"670","last_page":"683"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10055","display_name":"Diverse Aspects of Tourism Research","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1409","display_name":"Tourism, Leisure and Hospitality Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10055","display_name":"Diverse Aspects of Tourism Research","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1409","display_name":"Tourism, Leisure and Hospitality Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13136","display_name":"Community-based Tourism Development and Sustainability","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1409","display_name":"Tourism, Leisure and Hospitality Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11474","display_name":"Sport and Mega-Event Impacts","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hotel-financial-performance","display_name":"hotel financial performance","score":0.9779999852180481},{"id":"https://openalex.org/keywords/five-star-hotels","display_name":"five-star hotels","score":0.9980000257492065},{"id":"https://openalex.org/keywords/boracay","display_name":"Boracay","score":0.796999990940094},{"id":"https://openalex.org/keywords/sustainable-tourism","display_name":"sustainable tourism","score":0.4860000014305115},{"id":"https://openalex.org/keywords/tourist-destination-management","display_name":"destination management","score":0.3409999907016754},{"id":"https://openalex.org/keywords/infrastructure-development","display_name":"infrastructure development","score":0.7009999752044678},{"id":"https://openalex.org/keywords/tourism-promotion","display_name":"tourism promotion","score":0.8930000066757202},{"id":"https://openalex.org/keywords/regulatory-policy","display_name":"regulatory policy","score":0.5889999866485596},{"id":"https://openalex.org/keywords/financial-incentives","display_name":"financial incentives","score":0.843999981880188},{"id":"https://openalex.org/keywords/occupancy-rate","display_name":"occupancy rate","score":0.546999990940094},{"id":"https://openalex.org/keywords/average-daily-rate","display_name":"average daily rate","score":0.9620000123977661},{"id":"https://openalex.org/keywords/revpar","display_name":"RevPAR","score":0.9480000138282776},{"id":"https://openalex.org/keywords/luxury-hospitality","display_name":"luxury hospitality","score":0.6729999780654907},{"id":"https://openalex.org/keywords/environmental-degradation","display_name":"environmental degradation","score":0.5519999861717224},{"id":"https://openalex.org/keywords/destination-branding","display_name":"destination branding","score":0.703000009059906},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.6489999890327454}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6599000096321106},{"id":"https://openalex.org/C18918823","wikidata":"https://www.wikidata.org/wiki/Q49389","display_name":"Tourism","level":2,"score":0.6104000210762024},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6079999804496765},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.607699990272522},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.520799994468689},{"id":"https://openalex.org/C525551149","wikidata":"https://www.wikidata.org/wiki/Q1495452","display_name":"Hospitality industry","level":3,"score":0.5109000205993652},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.4860000014305115},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.46459999680519104},{"id":"https://openalex.org/C107482638","wikidata":"https://www.wikidata.org/wiki/Q815825","display_name":"Hospitality","level":3,"score":0.44830000400543213},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.4456999897956848},{"id":"https://openalex.org/C74196892","wikidata":"https://www.wikidata.org/wiki/Q7781188","display_name":"Thematic analysis","level":3,"score":0.41589999198913574},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.4120999872684479},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.4041999876499176},{"id":"https://openalex.org/C2778712577","wikidata":"https://www.wikidata.org/wiki/Q3505966","display_name":"Retraining","level":2,"score":0.3901999890804291},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.38960000872612},{"id":"https://openalex.org/C2778818304","wikidata":"https://www.wikidata.org/wiki/Q1819478","display_name":"Rehabilitation","level":2,"score":0.3393999934196472},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.33340001106262207},{"id":"https://openalex.org/C2778734068","wikidata":"https://www.wikidata.org/wiki/Q1344240","display_name":"Sustainable tourism","level":3,"score":0.3321000039577484},{"id":"https://openalex.org/C160331591","wikidata":"https://www.wikidata.org/wiki/Q7075743","display_name":"Occupancy","level":2,"score":0.3287000060081482},{"id":"https://openalex.org/C87156501","wikidata":"https://www.wikidata.org/wiki/Q7268708","display_name":"Qualitative property","level":2,"score":0.3222000002861023},{"id":"https://openalex.org/C2775844827","wikidata":"https://www.wikidata.org/wiki/Q1057040","display_name":"Financial independence","level":2,"score":0.3156999945640564},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.31139999628067017},{"id":"https://openalex.org/C27415008","wikidata":"https://www.wikidata.org/wiki/Q7256382","display_name":"Psychological intervention","level":2,"score":0.30959999561309814},{"id":"https://openalex.org/C2779056439","wikidata":"https://www.wikidata.org/wiki/Q476713","display_name":"Expatriate","level":2,"score":0.3093999922275543},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.28850001096725464},{"id":"https://openalex.org/C188897","wikidata":"https://www.wikidata.org/wiki/Q5333508","display_name":"Economic impact analysis","level":2,"score":0.272599995136261},{"id":"https://openalex.org/C73374054","wikidata":"https://www.wikidata.org/wiki/Q2995667","display_name":"Economic stability","level":2,"score":0.2660999894142151},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.2648000121116638},{"id":"https://openalex.org/C191511416","wikidata":"https://www.wikidata.org/wiki/Q999278","display_name":"Customer satisfaction","level":2,"score":0.26100000739097595},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.2581999897956848},{"id":"https://openalex.org/C2776687071","wikidata":"https://www.wikidata.org/wiki/Q5265193","display_name":"Destinations","level":3,"score":0.25780001282691956}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.51583/ijltemas.2026.150700055","doi":"https://doi.org/10.51583/ijltemas.2026.150700055","is_oa":false,"landing_page_url":"https://doi.org/10.51583/ijltemas.2026.150700055","pdf_url":null,"source":{"id":"https://openalex.org/S4210212248","display_name":"International Journal of Latest Technology in Engineering Management & Applied Science","issn_l":"2278-2540","issn":["2278-2540"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Latest Technology in Engineering, Management & Applied Science","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7825999855995178,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2057654355","https://openalex.org/W4385785054","https://openalex.org/W4404498116","https://openalex.org/W4322012931","https://openalex.org/W7163412885","https://openalex.org/W4388767410","https://openalex.org/W7219429915","https://openalex.org/W4417401006","https://openalex.org/W7138937850","https://openalex.org/W7169523221"],"abstract_inverted_index":{"Government-led":[0],"tourism":[1,25,79,173,271],"rehabilitation":[2,26,53,174],"has":[3],"become":[4],"an":[5],"important":[6,229],"strategy":[7],"for":[8,258],"restoring":[9],"environmentally":[10],"degraded":[11],"destinations":[12],"while":[13,129,160,222],"promoting":[14],"sustainable":[15,274],"economic":[16],"growth.":[17],"This":[18],"study":[19,233],"examined":[20],"the":[21,28,50,73,108,144,214,246],"influence":[22,75],"of":[23,31,33,76,107,249],"government-led":[24,172],"on":[27,86],"financial":[29,45,84,127,154,181,247],"performance":[30,46,155],"Department":[32],"Tourism-accredited":[34],"five-star":[35,111],"hotels":[36,112],"in":[37,114,153,179,184],"Boracay":[38,52,115],"Island,":[39],"Philippines.":[40],"Specifically,":[41],"it":[42],"compared":[43],"hotel":[44,87,126,139,180,263],"before":[47,156],"and":[48,66,83,98,125,143,157,192,210,225,244,262,273],"after":[49,158],"2018":[51],"using":[54],"Occupancy":[55],"Rate,":[56,187],"Average":[57,185],"Daily":[58,186],"Rate":[59],"(ADR),":[60],"Revenue":[61,188],"per":[62,189],"Available":[63,190],"Room":[64],"(RevPAR),":[65],"Annual":[67,193],"Gross":[68,194],"Revenue.":[69],"It":[70],"also":[71],"assessed":[72],"perceived":[74],"infrastructure":[77,205],"development,":[78],"promotion,":[80],"regulatory":[81],"policies,":[82],"incentives":[85],"revenue":[88],"performance.":[89],"A":[90],"mixed-methods":[91],"research":[92],"design":[93],"was":[94,103,163],"employed,":[95],"integrating":[96],"quantitative":[97],"qualitative":[99,130,166],"approaches.":[100],"Complete":[101],"enumeration":[102],"used,":[104],"involving":[105],"ten":[106],"twelve":[109],"accredited":[110],"operating":[113],"Island.":[116],"Quantitative":[117],"data":[118],"were":[119,132,148],"collected":[120],"through":[121],"a":[122],"structured":[123],"questionnaire":[124],"records,":[128],"insights":[131,257],"obtained":[133],"from":[134],"open-ended":[135],"responses":[136],"provided":[137],"by":[138],"managers.":[140],"Descriptive":[141],"statistics":[142],"Wilcoxon":[145],"Signed-Rank":[146],"Test":[147],"used":[149],"to":[150,165,176,266],"analyze":[151],"differences":[152],"rehabilitation,":[159],"thematic":[161],"analysis":[162],"applied":[164],"responses.":[167],"The":[168,232,253],"findings":[169,254],"indicate":[170],"that":[171,235],"contributed":[175],"significant":[177],"improvements":[178],"performance,":[182],"particularly":[183],"Room,":[191],"Revenue,":[195],"although":[196],"occupancy":[197],"rates":[198],"showed":[199],"varying":[200],"recovery":[201],"patterns.":[202],"Respondents":[203],"identified":[204],"improvements,":[206],"strengthened":[207],"environmental":[208,242,268],"regulations,":[209],"destination":[211,260,275],"branding":[212],"as":[213],"most":[215],"influential":[216],"government":[217,237],"initiatives":[218],"supporting":[219],"business":[220],"recovery,":[221],"compliance":[223],"costs":[224],"administrative":[226],"requirements":[227],"remained":[228],"operational":[230],"challenges.":[231],"concludes":[234],"coordinated":[236],"interventions":[238],"can":[239],"simultaneously":[240],"promote":[241],"sustainability":[243],"strengthen":[245],"resilience":[248],"luxury":[250],"hospitality":[251],"establishments.":[252],"provide":[255],"practical":[256],"policymakers,":[259],"managers,":[261],"operators":[264],"seeking":[265],"balance":[267],"conservation":[269],"with":[270],"competitiveness":[272],"management.":[276]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-10T00:00:00"}