EVALUATING CORPORATE FINANCIAL HEALTH AS A TOOL FOR PREVENTING ECONOMIC FAILURE: THE CASE OF AIRBNB

Corporate financial health plays a crucial role in ensuring business sustainability and preventing economic failure. Financial analysis enables companies to identify risks, improve decision-making, and maintain long-term operational stability. This study evaluates the financial health of Airbnb between 2020 and 2024 by analyzing key financial indicators such as liquidity, profitability, leverage, and cash flow performance. The research applies ratio analysis and trend evaluation to determine the company’s ability to manage financial risks and maintain sustainable growth after the global economic disruption caused by the COVID-19 pandemic. The findings demonstrate that strong cash flow management, increasing profitability, and effective cost control significantly contributed to Airbnb’s financial recovery and resilience. The study concludes that financial health evaluation is an essential tool for preventing economic insolvency and supporting long-term corporate sustainability.企业财务健康状况对于保障企业可持续发展、防范经营失败至关重要。财务分析能够帮助企业识别风险、优化决策并维持长期运营稳定性。本研究通过分析流动性、盈利能力、杠杆率及现金流表现等核心财务指标，评估了爱彼迎（Airbnb）在2020年至2024年间的财务健康状况。本研究采用比率分析法与趋势分析法，旨在研判该公司在新冠疫情引发全球经济震荡后，管控财务风险、维持可持续增长的能力。研究结果显示，扎实的现金流管理、逐步提升的盈利能力以及高效的成本管控，对爱彼迎的财务复苏与韧性增强发挥了关键作用。本研究最终指出，财务健康评估是防范企业资不抵债、支撑长期企业可持续发展的核心工具。