Earnings management in the hospitality industry: a systematic literature review

Detalhes bibliográficos
Autor(a) principal: Gonçalves, Beatriz
Data de Publicação: 2024
Outros Autores: Coelho, Luís, Pinto, Patrícia
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.1/20486
Resumo: This paper aims to discuss the impact of Earnings Management (EM) practices in the hospitality industry and identify research gaps to be investigated in future research. The methodology is based on a systematic literature review (SLR), including 15 academic papers in the final sample, published from 2004 to 2021. There is clear evidence of EM practices in the hospitality industry, which are implemented through different techniques. Yet, several research gaps still persist. For instance, little is known about the EM behaviour of multinational hotel chains or private Small and Medium-sized Enterprises (SMEs), and we still do not know how such opportunistic behaviour is impacted by different variables. The recent COVID-19 pandemic also offers interesting future research opportunities. Despite the earnings management topic being widely explored in the literature, this SLR shows that the investigation of EM within the hospitality industry is very scarce. Nevertheless, since EM reduces the quality of financial reporting, these practices are a problem for investors, auditors, regulators and other stakeholders, who must rely on earnings disclosure to make decisions, which justifies the importance of its study.
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spelling Earnings management in the hospitality industry: a systematic literature reviewEarnings managementSystematic literature reviewHospitality industry.This paper aims to discuss the impact of Earnings Management (EM) practices in the hospitality industry and identify research gaps to be investigated in future research. The methodology is based on a systematic literature review (SLR), including 15 academic papers in the final sample, published from 2004 to 2021. There is clear evidence of EM practices in the hospitality industry, which are implemented through different techniques. Yet, several research gaps still persist. For instance, little is known about the EM behaviour of multinational hotel chains or private Small and Medium-sized Enterprises (SMEs), and we still do not know how such opportunistic behaviour is impacted by different variables. The recent COVID-19 pandemic also offers interesting future research opportunities. Despite the earnings management topic being widely explored in the literature, this SLR shows that the investigation of EM within the hospitality industry is very scarce. Nevertheless, since EM reduces the quality of financial reporting, these practices are a problem for investors, auditors, regulators and other stakeholders, who must rely on earnings disclosure to make decisions, which justifies the importance of its study.Universidade do Algarve. Escola Superior de Gestão, Hotelaria e TurismoSapientiaGonçalves, BeatrizCoelho, LuísPinto, Patrícia2024-03-12T10:43:46Z20242024-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.1/20486eng2182-845810.18089/tms.20240105info: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:RCAAP2024-03-13T02:08:27Zoai:sapientia.ualg.pt:10400.1/20486Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T04:00:31.780295Repositório 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 Earnings management in the hospitality industry: a systematic literature review
title Earnings management in the hospitality industry: a systematic literature review
spellingShingle Earnings management in the hospitality industry: a systematic literature review
Gonçalves, Beatriz
Earnings management
Systematic literature review
Hospitality industry.
title_short Earnings management in the hospitality industry: a systematic literature review
title_full Earnings management in the hospitality industry: a systematic literature review
title_fullStr Earnings management in the hospitality industry: a systematic literature review
title_full_unstemmed Earnings management in the hospitality industry: a systematic literature review
title_sort Earnings management in the hospitality industry: a systematic literature review
author Gonçalves, Beatriz
author_facet Gonçalves, Beatriz
Coelho, Luís
Pinto, Patrícia
author_role author
author2 Coelho, Luís
Pinto, Patrícia
author2_role author
author
dc.contributor.none.fl_str_mv Sapientia
dc.contributor.author.fl_str_mv Gonçalves, Beatriz
Coelho, Luís
Pinto, Patrícia
dc.subject.por.fl_str_mv Earnings management
Systematic literature review
Hospitality industry.
topic Earnings management
Systematic literature review
Hospitality industry.
description This paper aims to discuss the impact of Earnings Management (EM) practices in the hospitality industry and identify research gaps to be investigated in future research. The methodology is based on a systematic literature review (SLR), including 15 academic papers in the final sample, published from 2004 to 2021. There is clear evidence of EM practices in the hospitality industry, which are implemented through different techniques. Yet, several research gaps still persist. For instance, little is known about the EM behaviour of multinational hotel chains or private Small and Medium-sized Enterprises (SMEs), and we still do not know how such opportunistic behaviour is impacted by different variables. The recent COVID-19 pandemic also offers interesting future research opportunities. Despite the earnings management topic being widely explored in the literature, this SLR shows that the investigation of EM within the hospitality industry is very scarce. Nevertheless, since EM reduces the quality of financial reporting, these practices are a problem for investors, auditors, regulators and other stakeholders, who must rely on earnings disclosure to make decisions, which justifies the importance of its study.
publishDate 2024
dc.date.none.fl_str_mv 2024-03-12T10:43:46Z
2024
2024-01-01T00:00:00Z
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dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.1/20486
url http://hdl.handle.net/10400.1/20486
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language eng
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10.18089/tms.20240105
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dc.publisher.none.fl_str_mv Universidade do Algarve. Escola Superior de Gestão, Hotelaria e Turismo
publisher.none.fl_str_mv Universidade do Algarve. Escola Superior de Gestão, Hotelaria e Turismo
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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