La calidad del resultado en las empresas hoteleras de la Comunidad de Madridla incidencia de los flujos turísticos de la región

  1. Laura Parte Esteban
  2. María Pilar Alberca Oliver
  3. Ángel Muñoz Merchante
  4. María J. Such-Devesa
Journal of Tourism Analysis = Revista de Análisis Turístico

ISSN: 1885-2564

Year of publication: 2011

Issue: 12

Pages: 35-49

Type: Article

More publications in: Journal of Tourism Analysis = Revista de Análisis Turístico


Cited by

  • Dialnet Métricas Cited by: 1 (09-12-2023)


  • Social Sciences: C


This paper examines earnings benchmark in a sample of hotel firms in the region of Madrid. The methodology used is the frequency histograms (Burgstahler & Dichev, 1997). In particular, we analyze if hotel firms situated in the region of Madrid report higher earnings quality than hotel firms located in other regions of Spain. We also examine the relationship between earnings management and three variables associated to the region's tourist flow: the hotel occupancy rate, the number of arrivals to the region and the number of visitors with overnight stay. The evidence shows that the region of Madrid reports higher earnings quality than other Spanish regions.