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The evaluation index system for the earnings quality of listed hotel companies were constructed in this paper. And the indicators included the indices of income quality, profit quality and gross profit margin. Based on two dimensions of growth and volatility, the indices of income quality and profit quality were selected. AHP was used to calculate the weight of each index. Then the earnings quality of six listed hotel companies in China was evaluated. The results indicated that those companies with higher gross profit margins always had higher earnings quality. Furthermore, the evaluation indicators for asset quality and cash flow were also constructed. And the characteristics of six companies were comprehensively analyzed from earnings quality, asset quality and cash flow. The analysis showed that most companies with higher earnings quality always had either higher asset quality or higher cash flow.

A Study on Earnings Quality Evaluation of Listed Hotel Companies