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....

Purpose: The purpose of this paper is to analyze the efficiency of trade shows and provide insights for trade show exhibitors using data envelopment analysis (DEA). The paper also offers a benchmarking analysis of the business factors for the most efficient trade shows in each sector....

Purpose: The purpose of this study is to examine the operational efficiency of restaurants in a dynamic context, over the period 2011-2014. The paper also analyzes efficiency with respect to several frontiers and production technologies dependent on restaurant size. Finally, it provides a new...

Purpose This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of earnings management through revenue as well as expense items classification shifting in the year of transition....

En este trabajo se analizan la eficiencia nacional y regional y la productividad total de los factores de los hoteles españoles. La metodología frontera no paramétrica DEA se ha empleado para evaluar los niveles de eficiencia con los que operan las empresas hoteleras y los índices de...

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...