The influence of firm characteristics on earnings quality
| Autor: | Cristina Ferrer García, Laura Parte-Esteban |
|---|---|
| Rok vydání: | 2014 |
| Předmět: |
Finance
Earnings response coefficient business.industry Strategy and Management education Sample (statistics) Audit Location theory Hospitality industry Internationalization Tourism Leisure and Hospitality Management Earnings quality Demographic economics Strategic management business health care economics and organizations |
| Zdroj: | International Journal of Hospitality Management. 42:50-60 |
| ISSN: | 0278-4319 |
| DOI: | 10.1016/j.ijhm.2014.06.008 |
| Popis: | This study examines the effect of firm characteristics on earnings quality using a sample of Spanish hotel firms during the period 2000–2011. First, we build a multidimensional measure of earnings quality including attributes as persistence, predictability, variability and earnings smoothing. Second, we examine variables that are potentially associated with earnings quality and sort these into five categories: market variables, business strategy, ownership structure, audit function and control variables. The findings suggest that the internationalization, the location, the ownership structure and the audit function influence earnings quality in hotel firms. This paper presents managerial implications for professionals, users of financial information, and academics. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|
Full Text from ScienceDirect