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Earnings Management in the hospitality industry: A systematic literature review

Gonçalves, Beatriz; Coelho, Luís Serra; Pinto, Patrícia

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 ...

Date: 2024   |   Origin: Tourism & Management Studies
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