Earnings Benchmarks in International hotel firms

Earnings Benchmarks in International hotel firms

This paper focuses on earnings management around earnings benchmarks (avoiding losses and earnings decreases hypothesis) in international firms and non international firms belonging to the Spanish hotel industry. First, frequency histograms are used to determine the existence of a discontinuity in e...

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Bibliographic Details
Main Authors: Laura Parte Esteban, María Jesús Such Devesa
Format: Article
Language:English
Published: Universidad del País Vasco (UPV/EHU) 2011-11-01
Series:Cuadernos de Gestión
Subjects:
Discretionary accruals
earnings benchmarks
frequency histograms
Spanish hotel industry
Online Access:http://www.ehu.es/cuadernosdegestion/revista/index.php/en/numeros?a=da&y=2011&v=11&n=2&o=1

Internet

http://www.ehu.es/cuadernosdegestion/revista/index.php/en/numeros?a=da&y=2011&v=11&n=2&o=1

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