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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). Determinants of earnings management on the hotel industry: International perspective. 39th Annual Congress of the European Accounting Association (EAA 2016).
Exportar Referência (IEEE) 
I. C. Paiva and I. M. Lourenço,  "Determinants of earnings management on the hotel industry: International perspective", in 39th Annu. Congr. of the European Accounting Association (EAA 2016), Maastricht, 2016
Exportar BibTeX 
@null{paiva2016_1714619465899,
	year = "2016",
	url = "http://eaa2016.eaacongress.org/r/home"
}
Exportar RIS 
TY  - GEN
TI  - Determinants of earnings management on the hotel industry: International perspective
T2  - 39th Annual Congress of the European Accounting Association (EAA 2016)
AU  - Paiva, I.
AU  - Lourenço, I.
PY  - 2016
CY  - Maastricht
UR  - http://eaa2016.eaacongress.org/r/home
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 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  -