Tourist Flow and Earnings Benchmarks

Abstract

This study examines the relationship between meeting earnings benchmarks and regional factors related to the hospitality industry. Our hypothesis assumes that the tourist flow in which a hotel is located influences the hotel’s performance, but it is not the same for all firms. Specifically, firms meeting earnings benchmarks, when it is documented that managers have strong incentives to engage in earnings management strategy, present a different relationship with regional tourist flow. The evidence suggests that regional tourist flow is associated with the corporate performance of firms but that there is an inflexion point for firms meeting earnings benchmarks.

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