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- W66875351 abstract "In this article we investigate the behavior in asset sales of publicly traded U.S. hotel firms in relation to earnings management. Asset disposition has been regarded as one of the most efficient methods for controlling accounting income. Given a heavy weight of fixed assets in the asset composition of hotel firms, it is sensible to presume that it would be easier for hotel managers to manage earnings by tuning the timing of asset sales if they decide to do so. In view of the unique characteristics of the hotel business –high vulnerability to economic circumstances and substantial fluctuations in property values, this paper will verify how hotels behave with respect to asset sales under disparate economic circumstances and if the behavior is related to an intention to manage earnings especially when the economy does not treat them favorably." @default.
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- W66875351 date "2011-01-01" @default.
- W66875351 modified "2023-09-27" @default.
- W66875351 title "Assets Sales and Earnings Management in the U.S. Hotel Industry" @default.
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