Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/54553 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorParte Esteban, Lauraen
dc.contributor.authorSuch Devesa, Maria Jesúsen
dc.date.accessioned2011-08-11-
dc.date.accessioned2012-01-10T14:16:45Z-
dc.date.available2012-01-10T14:16:45Z-
dc.date.issued2011-
dc.identifier.citation|aInvestigaciones Europeas de Dirección y Economía de la Empresa (IEDEE)|c1135-2523|v17|h1|nElsevier|lAmsterdam|y2011|p113-135en
dc.identifier.pidoi:10.1016/S1135-2523(12)60047-1en
dc.identifier.urihttp://hdl.handle.net/10419/54553-
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
dc.language.isospaen
dc.publisher|aElsevier |cAmsterdamen
dc.subject.jelM40en
dc.subject.jelL83en
dc.subject.ddc330en
dc.subject.keywordearnings benchmarksen
dc.subject.keywordearnings managementen
dc.subject.keywordfinancial activitiesen
dc.subject.keywordreal activitiesen
dc.subject.keywordhotel industryen
dc.titleEarnings benchmarks en le sector hotelero: Decisiones basadas en variables financieras y reales-
dc.typeArticleen
dc.identifier.ppn665754906en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.rights.licensehttps://creativecommons.org/licenses/by-nc-nd/3.0/en
econstor.citation.journaltitleInvestigaciones Europeas de Dirección y Economía de la Empresa (IEDEE)en
econstor.citation.issn1135-2523en
econstor.citation.volume17en
econstor.citation.issue1en
econstor.citation.publisherElsevieren
econstor.citation.publisherplaceAmsterdamen
econstor.citation.year2011en
econstor.citation.startpage113en
econstor.citation.endpage135en

Datei(en):
Datei
Größe
318.5 kB





Publikationen in EconStor sind urheberrechtlich geschützt.