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Dr. Emilio Martín
University of Zaragoza, Spain

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Research Keywords & Expertise

0 Sport Administration
0 Universities & Sustainability
0 Efficiency and economics
0 Accountability and sustainability
0 Public sector accounting and performance management

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Public sector accounting and performance management

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Profile ImagePatricia Bachiller University of Zaragoza
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Journal article
Published: 16 February 2021 in Sustainability
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The objective of this study is to analyze, from a multi-theoretical framework, whether the managers of the Spanish National Sports Federations (NSFs) apply earnings management using accounting accruals as a measure of managerial discretion; secondly, whether these practices are associated with both the level of dependence on external resources, and the economic and financial control mechanisms exercised by the Superior Sports Council (Consejo Superior de Deportes, CSD) for the granting of public subsidies. The study provides evidence that long-term debt levels and the size of sports federations are determinants of earnings management, with a more accentuated relationship in the case of Olympic and Paralympic sports federations.

ACS Style

Juan Guevara; Emilio Martín; María Arcas. Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach. Sustainability 2021, 13, 2099 .

AMA Style

Juan Guevara, Emilio Martín, María Arcas. Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach. Sustainability. 2021; 13 (4):2099.

Chicago/Turabian Style

Juan Guevara; Emilio Martín; María Arcas. 2021. "Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach." Sustainability 13, no. 4: 2099.

Original article
Published: 13 February 2019 in Canadian Public Administration
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This article contributes to the assessment of the comparative evolution of the public sector performance, productivity and efficiency of 22 OECD countries in the first decade of this century. Overall results show that the average public sector productivity of Anglo‐Saxon countries is higher than that of European Continental and Nordic countries, but the inequality of the distribution of wealth is also bigger. Although the administrative culture of the countries studied influences the areas on which public policies are focused, there is more than one route to improve the performance and productivity of the public sector.

ACS Style

Vicente Pina; Lourdes Torres; Emilio Martín. Is there performance convergence in OECD public administration styles? Canadian Public Administration 2019, 62, 27 -55.

AMA Style

Vicente Pina, Lourdes Torres, Emilio Martín. Is there performance convergence in OECD public administration styles? Canadian Public Administration. 2019; 62 (1):27-55.

Chicago/Turabian Style

Vicente Pina; Lourdes Torres; Emilio Martín. 2019. "Is there performance convergence in OECD public administration styles?" Canadian Public Administration 62, no. 1: 27-55.

Journal article
Published: 04 October 2018 in Sociology International Journal
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ACS Style

Emilio Martín; Jose M Moneva. Do as I say, not as I do: drivers of sustainability reporting Spanish universities. Sociology International Journal 2018, 2, 1 .

AMA Style

Emilio Martín, Jose M Moneva. Do as I say, not as I do: drivers of sustainability reporting Spanish universities. Sociology International Journal. 2018; 2 (5):1.

Chicago/Turabian Style

Emilio Martín; Jose M Moneva. 2018. "Do as I say, not as I do: drivers of sustainability reporting Spanish universities." Sociology International Journal 2, no. 5: 1.

Journal article
Published: 29 January 2018 in Management Decision
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Purpose The purpose of this paper is to analyse the performance of Spanish banking entities between 2009 and 2013, a period marked by the reform of the banking system with a large number of mergers and integrations. Design/methodology/approach First, efficiency is measured applying the data envelopment analysis (DEA) methodology and, then, the Malmquist index is calculated to assess its evolution. Findings The results show that most of the entities have improved their performance from the production approach. However, from the intermediation approach, the efficiency of the sample has deteriorated, which raises questions about the sustainability of the traditional banking business when the current credit restriction strategy is long lasting. Practical implications The comparative analysis demonstrates that, after the deep reforms carried out in Spain, the banking entities maintain similar efficiency rankings to those they had at the beginning of the period analysed. This shows that the reform has created new groups that operate adequately, avoiding the closing of institutions. Despite the better rationalisation of the available resources, the outlook for Spanish banks remains unclear in the current macroeconomic context, which does not favour the banking business. Originality/value The study contributes to the literature on the Spanish banking system because it adds new empirical evidence about its restructuring and it applies a DEA model to a sample before and after mergers. The authors discuss theoretical and managerial implications and offer suggestions for future research on this field.

ACS Style

Emilio Martín; Alfredo Bachiller; Patricia Bachiller. The restructuring of the Spanish banking system: analysis of the efficiency of financial entities. Management Decision 2018, 56, 474 -487.

AMA Style

Emilio Martín, Alfredo Bachiller, Patricia Bachiller. The restructuring of the Spanish banking system: analysis of the efficiency of financial entities. Management Decision. 2018; 56 (2):474-487.

Chicago/Turabian Style

Emilio Martín; Alfredo Bachiller; Patricia Bachiller. 2018. "The restructuring of the Spanish banking system: analysis of the efficiency of financial entities." Management Decision 56, no. 2: 474-487.

Journal article
Published: 01 January 2018 in Cogent Social Sciences
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ACS Style

Lourdes Torres; Emilio Martin; Juan Carlos Guevara. The gold rush: Analysis of the performance of the Spanish Olympic federations. Cogent Social Sciences 2018, 4, 1 .

AMA Style

Lourdes Torres, Emilio Martin, Juan Carlos Guevara. The gold rush: Analysis of the performance of the Spanish Olympic federations. Cogent Social Sciences. 2018; 4 (1):1.

Chicago/Turabian Style

Lourdes Torres; Emilio Martin; Juan Carlos Guevara. 2018. "The gold rush: Analysis of the performance of the Spanish Olympic federations." Cogent Social Sciences 4, no. 1: 1.

Journal article
Published: 03 April 2016
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ACS Style

Emilio Martín. Consecuencias de la restructuración del sistema bancario español: un análisis empírico de la evolución de la eficiencia. 2016, 1 .

AMA Style

Emilio Martín. Consecuencias de la restructuración del sistema bancario español: un análisis empírico de la evolución de la eficiencia. . 2016; ():1.

Chicago/Turabian Style

Emilio Martín. 2016. "Consecuencias de la restructuración del sistema bancario español: un análisis empírico de la evolución de la eficiencia." , no. : 1.

Journal article
Published: 01 June 2015
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ACS Style

Emilio Martín. La eficiencia del sistema bancario español: impacto de la reestructuración de entidades financieras. 2015, 1 .

AMA Style

Emilio Martín. La eficiencia del sistema bancario español: impacto de la reestructuración de entidades financieras. . 2015; ():1.

Chicago/Turabian Style

Emilio Martín. 2015. "La eficiencia del sistema bancario español: impacto de la reestructuración de entidades financieras." , no. : 1.

Journal article
Published: 24 January 2013 in Health Economics, Policy and Law
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In a context of cost containment and demands for better quality in public health care, payment systems are used as an instrument to promote efficiency improvements in service providers. Andalusia has adopted an original type of risk-adjusted capitation payment mechanism to reimburse public hospitals. This paper presents the main characteristics of the reimbursement mechanism of the Andalusian Health Service highlighting some differences with the mechanisms adopted in other parts of Europe. The paper also explores the evolution of the efficiency and quality of the hospitals after its implementation using the Malmquist index. Results indicate that hospitals have slightly improved their efficiency, particularly urban hospitals, and these improvements are not significantly related to a negative evolution of quality. However, it is not possible to assert to what extent, improvements are the consequence of the new payment system. The organisation of the Servicio Andaluz de Salud and the limited competition between hospitals reduce the effectiveness of the reform.

ACS Style

Javier García-Lacalle; Emilio Martín. Efficiency improvements of public hospitals under a capitation payment scheme. Health Economics, Policy and Law 2013, 8, 335 -364.

AMA Style

Javier García-Lacalle, Emilio Martín. Efficiency improvements of public hospitals under a capitation payment scheme. Health Economics, Policy and Law. 2013; 8 (3):335-364.

Chicago/Turabian Style

Javier García-Lacalle; Emilio Martín. 2013. "Efficiency improvements of public hospitals under a capitation payment scheme." Health Economics, Policy and Law 8, no. 3: 335-364.

Journal article
Published: 12 February 2012
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ACS Style

Emilio Martín. Universidad y desarrollo sostenible: Análisis de la rendición de cuentas de las universidades públicas desde un enfoque de responsabilidad social. 2012, 1 .

AMA Style

Emilio Martín. Universidad y desarrollo sostenible: Análisis de la rendición de cuentas de las universidades públicas desde un enfoque de responsabilidad social. . 2012; ():1.

Chicago/Turabian Style

Emilio Martín. 2012. "Universidad y desarrollo sostenible: Análisis de la rendición de cuentas de las universidades públicas desde un enfoque de responsabilidad social." , no. : 1.

Journal article
Published: 22 May 2011
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ACS Style

Emilio Martín. El fortalecimiento del papel del ciudadano en los sistemas de sanidad püblica en Europa. 2011, 1 .

AMA Style

Emilio Martín. El fortalecimiento del papel del ciudadano en los sistemas de sanidad püblica en Europa. . 2011; ():1.

Chicago/Turabian Style

Emilio Martín. 2011. "El fortalecimiento del papel del ciudadano en los sistemas de sanidad püblica en Europa." , no. : 1.

Journal article
Published: 30 September 2010 in Social Science & Medicine
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In some western countries, market-driven reforms to improve efficiency and quality have harmed the performance of some hospitals, occasionally leading to their closure, mostly in rural areas. This paper seeks to explore whether these reforms affect urban and rural hospitals differently in a European health service. Rural and urban hospital performance is compared taking into account their efficiency and perceived quality. The study is focused on the Andalusian Health Service (SAS) in Spain, which has implemented a freedom of hospital choice policy and a reimbursement system based on hospital performance. Data Envelopment Analysis, the Mann–Whitney U test and Multidimensional Scaling techniques are conducted for two years, 2003 and 2006. The results show that rural and urban hospitals perform similarly in the efficiency dimension, whereas rural hospitals perform significantly better than urban hospitals in the patient satisfaction dimension. When the two dimensions are considered jointly, some rural hospitals are found to be the best performers. As such, market-driven reforms do not necessary result in a difference in the performance of rural and urban hospitals.

ACS Style

Javier Garcia-Lacalle; Emilio Martin. Rural vs urban hospital performance in a ‘competitive’ public health service. Social Science & Medicine 2010, 71, 1131 -1140.

AMA Style

Javier Garcia-Lacalle, Emilio Martin. Rural vs urban hospital performance in a ‘competitive’ public health service. Social Science & Medicine. 2010; 71 (6):1131-1140.

Chicago/Turabian Style

Javier Garcia-Lacalle; Emilio Martin. 2010. "Rural vs urban hospital performance in a ‘competitive’ public health service." Social Science & Medicine 71, no. 6: 1131-1140.

Journal article
Published: 26 July 2009
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ACS Style

Emilio Martín. Rendición de cuentas en la educación superior: un análisis de las cuentas anuales de las universidades en España y el Reino Unido. 2009, 1 .

AMA Style

Emilio Martín. Rendición de cuentas en la educación superior: un análisis de las cuentas anuales de las universidades en España y el Reino Unido. . 2009; ():1.

Chicago/Turabian Style

Emilio Martín. 2009. "Rendición de cuentas en la educación superior: un análisis de las cuentas anuales de las universidades en España y el Reino Unido." , no. : 1.

Journal article
Published: 11 June 2009
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ACS Style

Emilio Martín. El papel de la financiación en el proceso de Bolonia: un análisis de la suficiencia, eficiencia y equidad de los modelos de financiación universitaria en Europa . 2009, 1 .

AMA Style

Emilio Martín. El papel de la financiación en el proceso de Bolonia: un análisis de la suficiencia, eficiencia y equidad de los modelos de financiación universitaria en Europa . . 2009; ():1.

Chicago/Turabian Style

Emilio Martín. 2009. "El papel de la financiación en el proceso de Bolonia: un análisis de la suficiencia, eficiencia y equidad de los modelos de financiación universitaria en Europa ." , no. : 1.

Journal article
Published: 04 June 2006
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ACS Style

Emilio Martín. La rendición de cuentas en las universidades públicas españolas: Un análisis de la información revelada en los estados financieros. 2006, 1 .

AMA Style

Emilio Martín. La rendición de cuentas en las universidades públicas españolas: Un análisis de la información revelada en los estados financieros. . 2006; ():1.

Chicago/Turabian Style

Emilio Martín. 2006. "La rendición de cuentas en las universidades públicas españolas: Un análisis de la información revelada en los estados financieros." , no. : 1.

Original articles
Published: 01 April 2006 in Quality in Higher Education
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Since the Bologna Declaration, improving the efficiency and transparency of the systems of higher education has become one of the principal challenges for all European countries. In fact, the establishment of evaluation processes in programmes and institutions is a current practice. For this purpose, several mechanisms of evaluation are being developed with the aim of accurately measuring the performance of these institutions. This paper applies the data envelopment analysis (DEA) methodology to assess the performance of the departments of the University of Zaragoza (Spain). The selected indicators concern both the teaching and the research activity of these departments. The results reveal the departments that carry out these activities more efficiently according to the variables included in each analysis. Finally, I discuss the existence of differences in the strengths and weaknesses among departments covering different areas, suggesting several initiatives aimed at improving their performance in the light of current Spanish higher education reform.

ACS Style

Emilio Martin. Efficiency and Quality in the Current Higher Education Context in Europe: an application of the data envelopment analysis methodology to performance assessment of departments within the University of Zaragoza. Quality in Higher Education 2006, 12, 57 -79.

AMA Style

Emilio Martin. Efficiency and Quality in the Current Higher Education Context in Europe: an application of the data envelopment analysis methodology to performance assessment of departments within the University of Zaragoza. Quality in Higher Education. 2006; 12 (1):57-79.

Chicago/Turabian Style

Emilio Martin. 2006. "Efficiency and Quality in the Current Higher Education Context in Europe: an application of the data envelopment analysis methodology to performance assessment of departments within the University of Zaragoza." Quality in Higher Education 12, no. 1: 57-79.