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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad del País Vasco (UPV/EHU)
2011-11-01
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| Series: | Cuadernos de Gestión |
| Subjects: | |
| Online Access: | http://www.ehu.es/cuadernosdegestion/revista/index.php/en/numeros?a=da&y=2011&v=11&n=2&o=1 |