With the aim of analysing the seasonality of the Spanish and American film industries, a comparative analysis was made between variables such as release dates in cinemas, and trends in audience figures. The results show that Spanish films have a higher seasonality level than American ones, and...

Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...

The objective of this study is to trace the impact on the behavior of the children after watching cartoon programs. Cartoon network is one of the most favorite cartoon channels for children. As cartoon network is 24 hours channel, so children spend most of their leisure time in front of it. It...

Empirical applications for assessing the efficiency in cultural organizations are still scarce. In this paper, we use a non-radial, output-oriented, DEA model for assessing the efficiency of a sample of 292 Musical Societies in the Valencian Community. The interest in this type of cultural...

At the turn of the century, the tourism industry underwent a transformation triggered by the sweeping processes of globalization. The traditional forms of tourism were supplemented and expanded by the introduction of new postmodern tourist forms, bringing new and different tourist offers to the...