The franchising effect on earnings management: Evidences from lodging and restaurant industry

Detalhes bibliográficos
Autor(a) principal: Freitas, Sílvia Cardoso de
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10071/19674
Resumo: Earnings management behavior has become predominant within several firms. With this regard, literature has attempt to place earnings management determinants in many industries. Although earnings management had been extensively studied, only recent literature regarding earnings management in franchise restaurants had expose franchising as a firm characteristic that induce significant differences in the behavior of earnings management. However, very few researches have been performed concerning the relationship of earnings management in franchising field. The main purpose of this research was to analyze the effect of degree of franchising (DOFi,t) on earnings management and compare the impact on restaurant and lodging industries. Main finding pointed that exist a positive relationship between the degree of franchising and earnings management (DACCit), estimated though Modified Jones model. Further, the effect of (DOFi,t) on earnings management is weaker for restaurant firms when compared to lodging firms.
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spelling The franchising effect on earnings management: Evidences from lodging and restaurant industryEarnings managementFranchisingAmerican lodging firmsAmerican restaurant firmsEmpresas americanas de hospedagemEmpresas americanas de restaurantesEarnings management behavior has become predominant within several firms. With this regard, literature has attempt to place earnings management determinants in many industries. Although earnings management had been extensively studied, only recent literature regarding earnings management in franchise restaurants had expose franchising as a firm characteristic that induce significant differences in the behavior of earnings management. However, very few researches have been performed concerning the relationship of earnings management in franchising field. The main purpose of this research was to analyze the effect of degree of franchising (DOFi,t) on earnings management and compare the impact on restaurant and lodging industries. Main finding pointed that exist a positive relationship between the degree of franchising and earnings management (DACCit), estimated though Modified Jones model. Further, the effect of (DOFi,t) on earnings management is weaker for restaurant firms when compared to lodging firms.Earnings management revelou-se uma prática recorrente em diversas empresas. Nesse sentido, a literatura tem direcionado os seus esforço para estabelecer determinantes que expliquem a prática de earnings management em variados setores. Embora a prática de earnings management tenha sido extensivamente estudado, apenas literatura recente sobre earnings management em restaurantes franchisados expôs o franchising como uma característica das empresas que induz a diferenças significativas no comportamento de earnings management. Contudo, a investigação realizada sobre esta temática, na sua relação especifica com o franchising, é bastante restrita. O objetivo primordial da presente dissertação consiste em analisar o efeito do grau de franchising (DOFi,t) no earnings management e comparar o seu impacto no sector dos restaurantes e do alojamento. A principal conclusão aponta para a existência de uma relação positiva entre o grau de franchising e o earnings management (DACCit), estimado através do modelo Modified Jones. Adicionalmente, foi verificado que o efeito do (DOFi,t) no earnings management é mais fraco para as empresas de restauração quando comparado às empresas de alojamento.2020-12-05T00:00:00Z2019-12-06T00:00:00Z2019-12-062019-10info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/19674TID:202367185engFreitas, Sílvia Cardoso deinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:45:50Zoai:repositorio.iscte-iul.pt:10071/19674Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:21:58.821258Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The franchising effect on earnings management: Evidences from lodging and restaurant industry
title The franchising effect on earnings management: Evidences from lodging and restaurant industry
spellingShingle The franchising effect on earnings management: Evidences from lodging and restaurant industry
Freitas, Sílvia Cardoso de
Earnings management
Franchising
American lodging firms
American restaurant firms
Empresas americanas de hospedagem
Empresas americanas de restaurantes
title_short The franchising effect on earnings management: Evidences from lodging and restaurant industry
title_full The franchising effect on earnings management: Evidences from lodging and restaurant industry
title_fullStr The franchising effect on earnings management: Evidences from lodging and restaurant industry
title_full_unstemmed The franchising effect on earnings management: Evidences from lodging and restaurant industry
title_sort The franchising effect on earnings management: Evidences from lodging and restaurant industry
author Freitas, Sílvia Cardoso de
author_facet Freitas, Sílvia Cardoso de
author_role author
dc.contributor.author.fl_str_mv Freitas, Sílvia Cardoso de
dc.subject.por.fl_str_mv Earnings management
Franchising
American lodging firms
American restaurant firms
Empresas americanas de hospedagem
Empresas americanas de restaurantes
topic Earnings management
Franchising
American lodging firms
American restaurant firms
Empresas americanas de hospedagem
Empresas americanas de restaurantes
description Earnings management behavior has become predominant within several firms. With this regard, literature has attempt to place earnings management determinants in many industries. Although earnings management had been extensively studied, only recent literature regarding earnings management in franchise restaurants had expose franchising as a firm characteristic that induce significant differences in the behavior of earnings management. However, very few researches have been performed concerning the relationship of earnings management in franchising field. The main purpose of this research was to analyze the effect of degree of franchising (DOFi,t) on earnings management and compare the impact on restaurant and lodging industries. Main finding pointed that exist a positive relationship between the degree of franchising and earnings management (DACCit), estimated though Modified Jones model. Further, the effect of (DOFi,t) on earnings management is weaker for restaurant firms when compared to lodging firms.
publishDate 2019
dc.date.none.fl_str_mv 2019-12-06T00:00:00Z
2019-12-06
2019-10
2020-12-05T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/19674
TID:202367185
url http://hdl.handle.net/10071/19674
identifier_str_mv TID:202367185
dc.language.iso.fl_str_mv eng
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