The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company's annual report. In this study, a sample of 232 Slovenian unlisted companies has been examined. The results show that less than a quarter of the companies disclose...

The authors solve a linear problem where a potential conflict between two agents (Destination manager and Firm) arises in a tourism destination. The Destination manager has to choose how to allocate limited resources (capital and land) between either second homes or hotels. This conflict stems...

Revenue generated from tourism taxes constitutes an important financial resource for local governments and tourism authorities to both ensure tourism sustainability and enhance the quality of tourist experiences. In order for tourism policy makers to create an efficient and fair tax system in...

The destination's tourism managers strategically invest in meeting infrastructure, aiming to host congresses and leverage the economic and social benefits of tourism to foster sustainable economic growth, inclusive employment and the realization of Sustainable Development Goal targets. Their...

Purpose: Under the title of Belt-and-Road-Initiative (BRI), China has launched a global development program, which spans many regions and sectors. Tourism initiatives in particular, can occupy an interlinking position between infrastructure and services, and between global and local projects....

Tourism has been negatively impacted by the global COVID-19 pandemic, making it even more important for tourist destinations to focus on their brand equity from the perspective of their customers-visitors. The aim of this paper is therefore to verify and modify the model of customer-based brand...