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...