Determinants of earnings management in the hotel industry: an international perspective
This paper analyzes the determinants of the level of earnings management in a wide sample of listed firms from the hotel industry in 15 countries. The empirical study relies on the discretionary accruals, as an indication of earnings management, and examines the firm and country characteristics that...
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| Format: | article |
| Language: | eng |
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2017
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| Online Access: | http://hdl.handle.net/10071/13128 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/13128 |