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Earnings management in the hospitality industry: A systematic literature review

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

Abstract 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...

Date: 2024   |   Origin: SciELO Portugal

Relationship between physical tests with internal load and time spent in high i...

Moura,Dagnou; Silva,Alexsandro Santos da; Penafiel,Matheus Luiz; Gonçalves,Beatriz; Tavares Junior,Antonio Carlos; Borin,João Paulo

ABSTRACT The relationship between performance in physical tests and the match intensity from the heart rate (HR) response has not been studied in soccer. Thus, this study aimed to verify the correlation between the performance in physical tests and the intensity of the soccer match. Eleven Under-20 soccer players from the first division were evaluated in 2 official matches. The Yo-Yo intermittent aerobic test l...

Date: 2024   |   Origin: SciELO Portugal

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