<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2182-8458</journal-id>
<journal-title><![CDATA[Tourism & Management Studies]]></journal-title>
<abbrev-journal-title><![CDATA[TMStudies]]></abbrev-journal-title>
<issn>2182-8458</issn>
<publisher>
<publisher-name><![CDATA[Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2182-84582024000100065</article-id>
<article-id pub-id-type="doi">10.18089/tms.20240105</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Earnings management in the hospitality industry: A systematic literature review]]></article-title>
<article-title xml:lang="pt"><![CDATA[A manipulação de resultados na indústria hoteleira: revisão sistemática da literatura]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gonçalves]]></surname>
<given-names><![CDATA[Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Coelho]]></surname>
<given-names><![CDATA[Luís Serra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pinto]]></surname>
<given-names><![CDATA[Patrícia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,University of Algarve Faculty of Economics &amp; Research Center for Tourism, Sustainability, and Well-being (CinTurs), ]]></institution>
<addr-line><![CDATA[Faro ]]></addr-line>
<country>Portugal</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,University of Algarve Faculty of Economics &amp; Center for Advanced Studies in Management and Economics ]]></institution>
<addr-line><![CDATA[Faro ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2024</year>
</pub-date>
<volume>20</volume>
<numero>1</numero>
<fpage>65</fpage>
<lpage>77</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2182-84582024000100065&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2182-84582024000100065&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2182-84582024000100065&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper aims to discuss the impact of Earnings Management (EM) practices in the hospitality industry and identify research gaps to be investigated in future research. The methodology is based on a systematic literature review (SLR), including 15 academic papers in the final sample, published from 2004 to 2021. There is clear evidence of EM practices in the hospitality industry, which are implemented through different techniques. Yet, several research gaps still persist. For instance, little is known about the EM behaviour of multinational hotel chains or private Small and Medium-sized Enterprises (SMEs), and we still do not know how such opportunistic behaviour is impacted by different variables. The recent COVID-19 pandemic also offers interesting future research opportunities. Despite the earnings management topic being widely explored in the literature, this SLR shows that the investigation of EM within the hospitality industry is very scarce. Nevertheless, since EM reduces the quality of financial reporting, these practices are a problem for investors, auditors, regulators and other stakeholders, who must rely on earnings disclosure to make decisions, which justifies the importance of its study.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este artigo pretende analisar o impacto de práticas de manipulação de resultados (MR) na indústria hoteleira e identificar lacunas na literatura para investigação futura. Foi efetuada uma revisão sistemática da literatura (RSL), tendo sido incluídos 15 artigos científicos na amostra final, publicados de 2004 até 2021. Existem evidências quanto à utilização destas práticas na indústria hoteleira, as quais são implementadas através de diferentes técnicas. No entanto, a literatura apresenta lacunas significativas quanto à investigação deste tópico. Por exemplo, é escasso o conhecimento sobre a MR em cadeias de hotéis multinacionais ou em Pequenas e Médias Empresas não cotadas, também não são conhecidos os seus determinantes nem o impacto da pandemia da COVID-19. Apesar do tema da MR ser amplamente estudado, esta RSL mostra que o seu estudo aplicado ao setor hoteleiro é bastante escasso. Todavia, uma vez que a MR reduz a qualidade das demonstrações financeira, estas práticas representam um problema para investidores, auditores, reguladores e outros stakeholders, que necessitam de recorrer aos resultados para tomar decisões, o que justifica a investigação sobre este tema.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Earnings management]]></kwd>
<kwd lng="en"><![CDATA[systematic literature review]]></kwd>
<kwd lng="en"><![CDATA[hospitality industry]]></kwd>
<kwd lng="pt"><![CDATA[Manipulação de resultados]]></kwd>
<kwd lng="pt"><![CDATA[revisão de literatura sistemática]]></kwd>
<kwd lng="pt"><![CDATA[indústria hoteleira]]></kwd>
</kwd-group>
</article-meta>
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