Abstract: This study investigates the valuation effect of capital structure, earnings quality, and operating efficiency on a hotel's firm. Dissertation Discovery Company and Jacksonville University are dedicated to making scholarly works more discoverable and accessible throughout the world. This dissertation, "An Empirical Examination of the Valuation Effect of Capital Structure, Earnings Quality, and Operating Efficiency on Firms in the Hotel Industry" by Ying Chen, was obtained from Jacksonville University and is being sold with permission from the author. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation.