The purpose of this study is to investigate the contribution of tourism to economic growth in Colombia. First, we perform an ex-post analysis and quantify the contribution of the tourism to economic growth from the early 90’s until 2006 by disaggregating growth of real GDP per capita into...

Spanish Abstract: En este trabajo se estudia el desempeño económico de las provincias argentinas durante el período 1961-2000. El desempeño económico se define a partir de los diferentes regímenes que determinan el crecimiento y el producto per cápita anual que tuvo cada provincia durante...

In this work the economic performance of the Argentinean provinces during the period 1961-2000 is studied. The economic performance is defined from regimes defined by the growth rate and the production per capita of each province during the period. Clusters of performance and their evolution is...

En este trabajo se estudia el desempeño económico de las provincias argentinas durante el período 1961-2000. El desempeño económico se define a partir de los diferentes regímenes que determinan el crecimiento y el producto per cápita anual que tuvo cada provincia durante el período....

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

In this paper, two earnings targets -avoiding losses and earnings decreases- are analyzed in Spanish hotel industry. The methodology used as a proxy to earnings targets is frequency histograms. Particularly, the existence of a “kink” in the distribution of reported earnings around zero is...

The purpose of this article is to estimate a model of hedonic prices that is applied to apartments that are rented in the Spanish coastline, based on data that has been provided by Tecnitasa. The results confirm the relevance of the determinants that were previously identified by the literature...

El turismo es una de las actividades de servicios más integradora en los tres pilares del proceso de Barcelona, el económico, el político y de seguridad, y el social. Es un sector complejo, con una cadena de valor altamente fragmentada y con fuertes efectos de arrastre. En términos...