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Earnings Benchmarks en las empresas hoteleras internacionalizadas

Author

Listed:
  • Parte Esteban, Laura
  • Such Devesa, María Jesús

Abstract

[ES] Este trabajo se centra en la gestión del resultado en torno a la hipótesis de evitar pérdidas y descensos en resultados en una muestra de empresas hoteleras internacionalizadas y no internacionalizadas. En primer lugar, se plantean los histogramas de frecuencias para ambas submuestras con el objetivo de comprobar la existencia de una discontinuidad en el resultado neto. En segundo lugar, se analiza la incidencia de los ajustes por devengo en los intervalos críticos de pequeñas pérdidas (pequeños descensos en resultados) frente a pequeños beneficios (incrementos en resultados) en los dos conjuntos de empresas.

Suggested Citation

  • Parte Esteban, Laura & Such Devesa, María Jesús, 2011. "Earnings Benchmarks en las empresas hoteleras internacionalizadas," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    • Handle: RePEc:ehu:cuader:7861
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