La calidad del resultado en las empresas hoteleras de la Comunidad de Madridla incidencia de los flujos turísticos de la región
- Parte Esteban, Laura
- Alberca Oliver, María Pilar
- Muñoz Merchante, Ángel
- Such-Devesa, María J.
ISSN: 1885-2564
Année de publication: 2011
Número: 12
Pages: 35-49
Type: Article
D'autres publications dans: Journal of Tourism Analysis = Revista de Análisis Turístico
Résumé
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.