Parte Esteban, Laura; Such Devesa, María Jesús; … - In: Tourismos : an international multidisciplinary journal … 6 (2011) 3, pp. 13-36
In this paper, two earnings targets -avoiding losses and earnings decreases- are analyzed in Spanish hotel industry. The methodology used as a proxy to earnings targets is frequency histograms. Particularly, the existence of a “kink” in the distribution of reported earnings around zero is...