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dc.contributor.authorJ. Turner, Michaelen_US
dc.contributor.authorGuilding, Christopheren_US
dc.contributor.editorDeryl Northcotten_US
dc.date.accessioned2017-04-24T10:28:12Z
dc.date.available2017-04-24T10:28:12Z
dc.date.issued2011en_US
dc.date.modified2012-06-22T06:34:48Z
dc.identifier.issn11766093en_US
dc.identifier.doi10.1108/11766091111189882en_US
dc.identifier.urihttp://hdl.handle.net/10072/44709
dc.description.abstractPurpose - The purpose of this paper is to empirically investigate the differential motivations of hotel owners and operators to engage in earnings management through the selective capitalisation or expensing of asset related expenditures. Design/methodology/approach - Research evidence has been collected via a mixed methods approach utilising 20 semi-structured interviews with key hotel management contract stakeholders in Australia and a questionnaire survey administered to hotel general managers in Australia and New Zealand. Findings - A review of the literature has resulted in an original distillation of 18 distinct earnings management motivations for hotel owners and operators. Qualitative data collected suggest an additional four motivations and that the primary motivation for hotel owners and operators to engage in earnings management stems from the two parties' desire to affect the size of the incentive management fee that is paid to hotel operators. A suggestion that operators have a greater tendency to seek to capitalise asset related expenditures, relative to owners, has been supported by both qualitative and quantitative data collected. Originality/value - This study appears to be the first to have examined the manner in which an idiosyncratic aspect of hotel governance can result in competing earnings management motivations between hotel owners and operators; the first to pursue a broad level of abstraction with respect to examining earnings management in the context of asset related expenditure capitalisation decision making; the first to assess the relative strength of earnings management motivations concerning the capitalisation or expensing of asset related expenditure; and the first to conduct earnings management research utilising a mixed methods research approach involving the conducting of face-to-face interviews as well as administration of a questionnaire survey.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.format.extent166120 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherEmerald Group Publishingen_US
dc.publisher.placeUnited Kingdomen_US
dc.relation.ispartofstudentpublicationNen_US
dc.relation.ispartofpagefrom358en_US
dc.relation.ispartofpageto381en_US
dc.relation.ispartofissue4en_US
dc.relation.ispartofjournalQualitative Research in Accounting & Managementen_US
dc.relation.ispartofvolume8en_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classifieden_US
dc.subject.fieldofresearchcode150199en_US
dc.titleAn investigation of the motivation of hotel owners and operators to engage in earnings managementen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 2011 Emerald. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_US
gro.date.issued2011
gro.hasfulltextFull Text


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