Spanish Abstract: Siendo un documento fundamental para entender la gestión de la entidad en el ejercicio y para interpretar en su contexto las cuentas anuales, el informe de gestión adolece de serias deficiencias porque la práctica empresarial no siempre tiende a cumplir el mandato de...

EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfunded defined benefit (DB) schemes covering civil...

Background: This paper examines the implicit healthy life expectancy (HLE) used for actuarial calculations in some selected biometric data sets from Australia, China, Portugal, Spain and the US. We are interested in checking the demographic and epidemiological coherence of these data sets...

Purpose: This paper argues that the accounting standards' requirement for the valuation of pension scheme liabilities, potentially produces an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.Design/methodology/approach:...

This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS, 2019), we extend the “Swedish” actuarial...

The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed...

This paper analyzes national and regional efficiency and total factor productivity of Spanish hotels. The nonparametric frontier DEA methodology has been used to assess the levels of efficiency of the hotel firms and Malmquist indices to estimate the productive change in the period 2001-2008....

The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed...

This paper analyzes national and regional efficiency and total factor productivity of Spanish hotels. The nonparametric frontier DEA methodology has been used to assess the levels of efficiency of the hotel firms and Malmquist indices to estimate the productive change in the period 2001-2008....