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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Paiva, I. & Lourenço, I. (2016). The effect of firm and country characteristics on earnings management: Evidence from the hotel industry. In Ana Rita Garcia, Sara Brito Filipe (Ed.), XXVI Jornadas Luso-Espanholas de Gestão Científica: Competitividade das Regiões Transfronteiriças. Idanha-A-Nova: RVJ editores.
Exportar Referência (IEEE) 
I. C. Paiva and I. M. Lourenço,  "The effect of firm and country characteristics on earnings management: Evidence from the hotel industry", in XXVI Jornadas Luso-Espanholas de Gestão Científica: Competitividade das Regiões Transfronteiriças, Ana Rita Garcia, Sara Brito Filipe, Ed., Idanha-A-Nova, RVJ editores, 2016
Exportar BibTeX 
@inproceedings{paiva2016_1732198121038,
	author = "Paiva, I. and Lourenço, I.",
	title = "The effect of firm and country characteristics on earnings management: Evidence from the hotel industry",
	booktitle = "XXVI Jornadas Luso-Espanholas de Gestão Científica: Competitividade das Regiões Transfronteiriças",
	year = "2016",
	editor = "Ana Rita Garcia, Sara Brito Filipe",
	volume = "",
	number = "",
	series = "",
	publisher = "RVJ editores",
	address = "Idanha-A-Nova",
	organization = " Instituto Politécnico de Castelo Branco",
	url = "https://1library.org/document/z1251ney-xxvi-jornadas-luso-espanholas-de-gestao-cientifica.html"
}
Exportar RIS 
TY  - CPAPER
TI  - The effect of firm and country characteristics on earnings management: Evidence from the hotel industry
T2  - XXVI Jornadas Luso-Espanholas de Gestão Científica: Competitividade das Regiões Transfronteiriças
AU  - Paiva, I.
AU  - Lourenço, I.
PY  - 2016
CY  - Idanha-A-Nova
UR  - https://1library.org/document/z1251ney-xxvi-jornadas-luso-espanholas-de-gestao-cientifica.html
AB  - 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 that is particularly responsive to firms’ financial statement incentives 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.
ER  -