Microsoft Word 2007 ichrie conference Proceedings Final-Final 06-06-07. doc

 
2007 Annual International CHRIE Conference & Exposition 
475
Because of recent accounting scandals, there is an increasing interest in stakeholders being able to detect 
earnings manipulation in accounting literature. Wiedman (1998) even presented a case study on how to detect EM 
after reviewing different methods. However, there is virtually no research with respect to EM in the hospitality 
industry in general or the restaurant industry specifically. This research may provide a link to further research 
regarding EM in other sectors of the hospitality industry. This is one of the major motivations for this research that 
is organized as follows: the next section will discuss the literature relevant to EM. The third section will discuss the 
data and methodology of this study. The results of the statistical analysis will then be followed by recommendations 
for further research.