...Catarina Martins; Clara Bento Vaz; Jorge Manuel Afonso Alves Purpose Portugal has been experiencing a continuous growth in tourism activity, with hospitality industry as one of the main tourism sectors. Therefore, the assessment of hotel companies’ performance is very important to assist decision...

... among Spanish hotel companies. In addition, the evidence suggests the levels of efficiency are related to the hotel's location, the hotel's size, internationalisation, the first source of the hotel's activity, audit service and management variables. Research limitations/implications – One...