de Jorge Moreno, Justo; Rojas Carrasco, Oscar; Sánchez … - In: Revista de Métodos Cuantitativos para la Economía y … 20 (2015), pp. 77-94
This work has been raised with the aim of analyzing the level of efficiency "benchmarking" and its explanatory factors of consulting audit firms in Spain. We have applied a semi-parametric model following the methodology of Simar and Wilson (2007). The main results show that five companies have...