Can sudden fluctuations in tourism demand influence the earnings management practices of the hotel industry? Evidence from Portugal
Tourism and Hospitality Research
Published online on January 07, 2026
Abstract
Tourism and Hospitality Research, Ahead of Print.
This study examines how sudden shifts in tourism demand affect the Earnings Management (EM) strategies of hotel firms, using Portuguese companies as the study context. This paper uses accounting data from 490 non-listed Portuguese hotel firms collected ...
This study examines how sudden shifts in tourism demand affect the Earnings Management (EM) strategies of hotel firms, using Portuguese companies as the study context. This paper uses accounting data from 490 non-listed Portuguese hotel firms collected ...