Purpose: The purpose of this paper is to analyse the loyalty of the tourists who visit a city with an important heritage event: The Holy Week Processions in the city of Popayán (Colombia), recognised by UNESCO as Intangible Cultural Heritage. Design/methodology/approach: This research focuses...

Purpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study...

Access to car has traditionally been seen as an element of greater welfare of society. This is explained by its ability to increase the mobility of individuals and improving the accessibility of territories. This has led to a huge expansion of infrastructure, public services and private...

Using retained profits, instead of realized capital gains, by simply adding them to the shareholders’ other sources of income is shown to be in general incorrect. We provide a methodology to include undistributed profits as part of the income of the top echelons of the distribution.

This paper shows one important result, namely, that corporate tax systems that allow at least for two sources of investment tax deductions (e.g., accelerated arbitrary investment depreciation and deductibility of part of interest payments on the firm`s debt) can be, under certain plausible...