¿Incide el resultado contable y la dimensión empresarial en la eficiencia de las empresas hoteleras?

This paper estimates empirically the efficiency of Spanish hotel companies in the first half of the
decade and its relationship with economic result and size. The nonparametric DEA model with economic and financial information (balance sheet and income statement) is used. Efficiency index globally and individually are obtained for each hotel´s companies analyzed and their evolution. The second step analysis applies a general linear model, which allows to conclude that the most efficient companies are those with smaller size and better economic performance, showing a behavior of the technical efficiency as a variable short‑term stable.