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Earnings Benchmarks in International hotel firms

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Author Info

  • Laura Parte Esteban

    ()
    (Universidad Nacional de Educación a Distancia (UNED))

  • María Jesús Such Devesa

    ()
    (Universidad de Alcalá)

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    Abstract

    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 earnings in both segments. Second, the use of discretionary accruals as a tool to meet earnings benchmarks is analysed in international and non international firms. Empirical evidence shows that international and non international firms meet earnings benchmarks. It is also noted different behaviour between international and non international firms.

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

    Article provided by Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE) in its journal Cuadernos de Gestión.

    Volume (Year): 11 (2011)
    Issue (Month): 02 ()
    Pages: 15-36

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    Handle: RePEc:ehu:cuader:20111108

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    Postal: Instituto de Economía Aplicada a la Empresa Avda Lehendakari Aguirre 83 CP 48015 Bilbao (Vizcaya) Spain
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    Postal: Instituto de Economía Aplicada a la Empresa, Revista Cuadernos de Gestión, Facultad de CC. Económicas y Empresariales, Universidad del País Vasco, Avda. Lehendakari Aguirre 83, 48015 Bilbao, Spain
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    Web: http://www.ehu.es/cuadernosdegestion

    Related research

    Keywords: Discretionary accruals; earnings benchmarks; frequency histograms; Spanish hotel;

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