Performance concept in economics is a characteristic of economic processes arising from the need to save resources that fall within these processes, while carrying out activities specific to every public entity under the highest quality conditions. In recent years, even the most developed...

This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...

This study investigates the relationship between financial development and the size of the informal economy. We build a model in which an exogenous variation in the size of the informal sector creates two effects on financial development. Specifically, informal sector harms financial development...

In this paper we analyze empirically different specifications of a sample selection model. We are interested in how the estimates vary across alternative assumptions concerning the joint conditional distribution of the sample selection equation errors, such us the specification of error...

This research is designed to help government and tourism policy-makers evaluate the efficiency and consequences of the Greek taxation system on maritime tourism. The tax revenues generated by the taxes and dues imposed by the state are measured using the Tourism Satellite Account (TSA). Tax...

One of the pillars of the educational voucher system is that competition between schools to attract students would improve the quality of the education provided. Surveys in Chile have suggested that parents are not aware of the performance of their children’s schools. In this paper, we assess...

The educational voucher system builds on the pillars of informed choice and competition to improve the quality of the education provided. This document summarizes some of the results of recent literature on the subject, and discusses their public policy implications. -- vouchers ; school choice...

The aim of this paper is to identify the explanatory factors of job satisfaction of employees in Spain, with special emphasis on gender and nationality differences. For doing that, an ordered multiple answer model will be estimated, using data from the Living Standards Quality in the Job...

The determinants of corruption have been debated by economists and non-economists for the past few decades. However, no consensus has been reached about the exact determinants of corruption and as well the direction of the effect of some the known key variables used in corruption studies. Most...

This article comprehensively examines the impact of recent smoking control policies in Japan, increases in cigarette taxes and the enforcement of the Health Promotion Law, on individual smoking choice by using multi-year and nationwide individual survey data to overcome the analytical problems...