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dc.contributor.authorParte Esteban, Lauraen_US
dc.contributor.authorSuch Devesa, Maria Jesúsen_US
dc.identifier.citationInvestigaciones europeas de dirección de la empresa (IEDEE) 1135-2523 17 2011 1 113-135en_US
dc.description.abstractThis paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and other variables to analyze the existence of a different behaviour between firms just miss the benchmark and firms just beat the benchmark. The results show that managers of Spanish hotel firms avoid reporting losses. It is also detected that firms just beat the benchmark present different profile in fundamental variables in relation to firms just miss the benchmark.en_US
dc.publisherAcademia Europea de Dirección y Economia de la Empresa (AEDEM) Vigoen_US
dc.subject.keywordearnings benchmarksen_US
dc.subject.keywordearnings managementen_US
dc.subject.keywordfinancial activitiesen_US
dc.subject.keywordreal activitiesen_US
dc.subject.keywordhotel industryen_US
dc.titleEarnings benchmarks en le sector hotelero: Decisiones basadas en variables financieras y realesen_US
Appears in Collections:Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE)

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