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Descrição Detalhada da Publicação
Determinants of earnings management on the hotel industry: International perspective
Título Evento
39th Annual Congress of the European Accounting Association (EAA 2016)
Ano (publicação definitiva)
2016
Língua
Inglês
País
Bélgica
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Abstract/Resumo
This paper explores the determinants of firm and country characteristics in explaining the
earnings management in a wide sample of listed firms from the tourism industry in 15 countries
over 2007 – 2013. We focus on the level of discretionary accruals as a dimension of earnings
management and examine the variables that are potentially associated with the earnings
management in hotel firms. The results suggest that firm characteristics are the major
determinant of earnings management in the hotel industry around the world. Additionally, our
results demonstrated that star rating classification is the determinant of earnings management in
high development countries. This paper aims to contribute to knowledge about the tourism
industry by examining the determinants of earnings management across a large panel of firms
and countries and by focusing on both the characteristics of the firm and its institutional
environment.
Agradecimentos/Acknowledgements
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Palavras-chave
Earnings management,Hotel firms,Regulation,Star rating