Purpose The concept of productivity is central to performance management and decision-making, although it is complex and multifaceted. This paper aims to describe a methodology based on the use of Big Data in a cluster analysis combined with a data envelopment analysis (DEA) that provides...

The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the factors associated to particular extents of disclosure are examined.The results provide evidence that, determinants coherent with proprietary cost theory significantly affect the...