La gestión del resultado: una aproximación empírica en el sector hotelero mediante ajustes por devengo
Laura Parte Esteban
Universidad Nacional de Educación a Distancia (UNED), Facultad de Ciencias Económicas y Empresariales, Dpto. Economía de la Empresa y Contabilidad, Paseo Senda del Rey, 11, 28040 Madrid, Tel: 91/3988966
María Jesús Such Devesa
Universidad de Alcalá, Facultad de Ciencias Económicas y Empresariales, Dpto. Estadística, Estructura Económica y Organización Económica Internacional, Antiguo Colegio de Mínimos, Plaza de la Victoria, 2 28802 Alcalá de Henares (Madrid), Tel. y Fax: 91 885 42 01
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