This study examines how sudden shifts in tourism demand affect the Earnings Management (EM) strategies of hotel firms, using Portuguese companies as the study context. This paper uses accounting data from 490 non-listed Portuguese hotel firms collected from the ORBIS database over the 2016-2021 period. The presence of EM practices is investigated using the methodology developed by Burgstahler and Dichev (1997),...
Species phenology is being altered by ongoing climate changes with yet underappreciated consequences for ecological processes and ecosystem stability. Contrary to what happens with some key life events of flowering plants, comparatively little information exists about fern and lycophyte phenology and how it is affected by the current climatic changes. In part, this stems from the lack of long-term datasets. Her...
The environmental and climate crises are linked to rising global inequity. Because of its centrality in the living Earth, the Ocean represents a unique opportunity to restore equity, engaging society through harmony with Nature. The United Nation's Ocean Decade and European Union's Mission Ocean and Waters recognize this centrality, but have focused on top-down actions. Here, we advocate for collaborative Trust...
The main goal of this study was to explore the relationship between emergent literacy beliefs and practices among Portuguese preschool teachers and to investigate the moderating role of experience and training (initial and continuous). The participants were 266 preschool teachers working in Portugal. The results indicate higher levels of holistic beliefs than technicist beliefs regarding emergent literacy. Prac...
This study investigates customers' contribution to value co-creation by exploring the associations between customer co-creation behavior, including customer participation and customer citizenship behavior, and co-creation processes, namely, co-production and value-in-use. It combines co-creation theory with equity and social exchange theories to propose a model for customer behavior towards value co-creation. U...
This study extends the experiential image concept by presenting a new approach. The experiential image refers to the holistic image tourists form and retain during their visit to a destination. The research involved diverse stakeholders (professionals, academics, and tourists) and draws on a large proportionally stratified sample of 2709 tourists. Exploratory factor analysis and structural equation modeling wer...
Based on interactional psychology theory, this study explored the moderating effects of hotel star category and hotel review site use intensity on two antecedents of consumer engagement with electronic word of mouth (eWOM): organizational review site competence (ORSCP) and organizational review site commitment (ORSCM). Data were collected from a cross-national sample of 443 hotels and analyzed using partial lea...
This study examines the relationships among resident empowerment, perceptions of tourism costs and benefits, and support for sustainable tourism development (SSTD) in a small island destination dominated by all-inclusive resorts. Using survey data from 341 residents in Cape Verde and employing PLS-SEM analysis, results reveal significant relationships between empowerment, benefits, and SSTD. The perception of a...
Purpose – This study investigates the reciprocity mechanism in value co-creation and clarifies how service providers may effectively trigger customer participation behaviour and boost value co-creation to enhance customer citizenship behaviour, which brings extra benefits for service providers. Design/methodology/approach – By combining equity theory, social exchange theory and co-creation theory, this research...
Species phenology - the timing of key life events - is being altered by ongoing climate changes with yet underappreciated consequences for ecosystem stability. While flowering is generally occurring earlier, we know much less about other key processes such as the time of fruit ripening, largely due to the lack of comprehensive long-term datasets. Here we provide information on the exact date and site where seed...