1. A detailed analysis related the factors to a greater likelihood of distorted cash-flow projections.

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  2. Both hotel operators and managers attempt to manipulate the treatment of hotel improvements, with regard to whether they are expensed or capitalized, to the extent allowed by accounting and industry authorities.

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  3. Management contracts generally lack an effective remuneration method that would ensure a reasonable level of congruency between owners’ and operators’ objectives for capex.

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  4. A survey of hotels and hotel operators in Australia and New Zealand shows their contrasting views about the size, nature, and disbursement of FF&E reserves.

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  5. As with any agency relationship, the mutual effort of establishing capital budgets can involve friction between hotel owners and operators.

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  6. This study examines the social structure that exists for communicating accounting research ideas in major accounting journals, and reveals why its understanding is important.

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  7. A comprehensive analysis of the network density of ties between published authors in ten accounting journals and ten management journals essentially finds two “tribes”, with a relatively minuscule number of citations across the two disciplines between 1981 and 2005.

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  8. An analysis of more than 40 accounting-related articles published in the first 50 volumes of the Cornell Hospitality Quarterly found that early articles were largely descriptive, while more recent articles use scientific research methods, relying mostly on empirical archival methods.

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  9. A comprehensive review of management accounting articles shows topics covered in the hospitality industry which seems to be a fertile ground for future research in the field of managerial accounting.

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  10. An examination of management accounting articles appearing in ten journals over a twenty-year period enabled analysis of the development of the management accounting field and its network of scholars.

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  11. Using a hotel room upgrade as a demonstration, this article shows the value of analyzing investment decisions based on a Monte Carlo-style simulation combined with an optimization application.

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  12. Over two decades, study gathered information on the articles published in five accounting journals that have the greatest influence on academic accounting research.

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  13. According to a study, task significance and the presence of competing firms are two major factors that augment the functioning of activity-based costing teams (ABC teams).

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