Earnings Management in the hospitality industry: A systematic literature review
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...
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| Format: | Article |
| Language: | English |
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University of Algarve, ESGHT/CINTURS
2024-01-01
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| Series: | Tourism & Management Studies |
| Subjects: | |
| Online Access: | https://www.tmstudies.net/index.php/ectms/article/view/2112 |
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| author | Beatriz Gonçalves Luís Serra Coelho Patrícia Pinto |
| author_facet | Beatriz Gonçalves Luís Serra Coelho Patrícia Pinto |
| author_sort | Beatriz Gonçalves |
| collection | DOAJ |
| 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. |
| format | Article |
| id | doaj-art-73a3e7ded17f4633ae207e588023340f |
| institution | Kabale University |
| issn | 2182-8466 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | University of Algarve, ESGHT/CINTURS |
| record_format | Article |
| series | Tourism & Management Studies |
| spelling | doaj-art-73a3e7ded17f4633ae207e588023340f2025-08-20T03:33:50ZengUniversity of Algarve, ESGHT/CINTURSTourism & Management Studies2182-84662024-01-012016577Earnings Management in the hospitality industry: A systematic literature review Beatriz Gonçalves0Luís Serra Coelho 1Patrícia Pinto 2University of Algarve - School of Economics University of Algarve - School of EconomicsUniversity of Algarve - School of EconomicsThis 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.https://www.tmstudies.net/index.php/ectms/article/view/2112earnings managementsystematic literature reviewhospitality industry |
| spellingShingle | Beatriz Gonçalves Luís Serra Coelho Patrícia Pinto Earnings Management in the hospitality industry: A systematic literature review Tourism & Management Studies earnings management systematic literature review hospitality industry |
| title | 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_short | Earnings Management in the hospitality industry: A systematic literature review |
| title_sort | earnings management in the hospitality industry a systematic literature review |
| topic | earnings management systematic literature review hospitality industry |
| url | https://www.tmstudies.net/index.php/ectms/article/view/2112 |
| work_keys_str_mv | AT beatrizgoncalves earningsmanagementinthehospitalityindustryasystematicliteraturereview AT luisserracoelho earningsmanagementinthehospitalityindustryasystematicliteraturereview AT patriciapinto earningsmanagementinthehospitalityindustryasystematicliteraturereview |