This study investigates the effect of characteristics of board of directors and audit committee strength on audit fees internal control quality. In this study, 84 companies listed on the Tehran Stock Exchange were evaluated from 2014 to 2016. Panel regres sion model and panel logistic regression...

This article studies from the hierarchical linear models, the hypothesis of positive incidence that the variables of pedagogy and educational commitment generate on the academic performance. For this, the scores obtained by 62769 middle school students in the 2012 PISA tests in 12 countries are...

Hotel rankings exert great influence on tourists when choosing a hotel. The hoteliers also strive to appear at the top of the ranking. However, the evolution over time of these rankings has been little studied, so it is necessary due to the important implications for entrepreneurs to deepen the...

This article intends to expose a process for the valuation of shares of the companies of the banking sector through business financial multiples, based on various statistical techniques such as Monte Carlo simulations and Bayesian models of continuous valuation of the relative indicators over...

This article analyses the Mexican exports to China and the European Union along with the effects of a possible shift of Mexican products to the above markets due to a change within the US-Mexico trade agreements. Beginning with a review of Mexican trade agreements with the European Union and...

The objective of this analysis is to find the best hierarchical model to forecast the total demand for regular gasoline in Bogotá, Colombia and, therefore, the collection of gasoline surcharges, which is an important tax used to finance road networks and massive transportation systems. We used...

Qualitative scales formed by linguistic terms are used by different disciplines to determine preferences and different aspects of individuals’ lives. Although it is usual to assign numbers to the response categories of scales, it is not suitable when individuals perceive different proximities...

This article discusses how the conditions of the socioeconomic environment affect mobility at the secondary, middle and upper levels of education. Our analysis focuses on the influence of parents' educational level to evaluate intergenerational mobility in education. Using a logit model of...

The objective of this article is to analyze the degree of network effects in the mobile telecommunications market in Colombia, and identify other determinants of consumer choice based on a survey of uses and habits carried out by the National Consulting Center for the Commission of Regulation of...