Business Research Unit - BRU-IUL

Funder

Organizational Unit

Publications

Socio‐cultural impacts of peer‐to‐peer accommodation on host communities

Publication . Petruzzi, Marina A.; Marques, Catarina; Campos, Ana Cláudia

Peer-to-peer accommodation has recently emerged as a central focus of research in tourism and hospitality. However, research on socio-cultural impacts of peer-to-peer accommodation is fragmented. This study reviews the relevant literature on the socio-cultural impacts of peer-to-peer accommodation on host communities and proposes an integrative framework and a working definition for goal socio-cultural impacts of peer-to-peer accommodation. This literature review contributes to knowledge of how this business paradigm affects and frames host communities and integrates the factors that should be explored by researchers, policymakers, and organizations to manage the impacts of peer-to-peer accommodation on host communities.

2022Journal article

Open access

Work-family conflict’s mediating effect on the relationship between job insecurity and job satisfaction in the hospitality industry: Evidence from the Algarve, Portugal

Publication . Duarte, Ana Patrícia; Contreiras, Joaquim Pinto; Seabra, Fernando Miguel

This study examined work-family and family-work conflicts’ mediating effect on the relationship between hotel workers’ job insecurity and job satisfaction in the Algarve, Portugal. The final sample comprised 166 employees who voluntarily completed a survey. SPSS and PROCESS macro software was used to analyze the data. Multiple regression analysis revealed that job insecurity is significantly related to job satisfaction both directly and indirectly via work-family conflict. Family-work conflict does not significantly mediate the abovementioned relationship. Hotel managers should continually monitor and enhance employees’ job satisfaction including providing more job security and implementing practices that foster a work-family balance.

2023-11-30Journal article

Restricted access

Earnings management and financial distress: european evidence

Publication . Paiva, Inna; Viana Junior, Dante Baiardo C.; Lourenço, Isabel; Nunes, Ricardina

Purpose – This study aims to analyse the relationship between financial distress and earnings management (EM) in a setting of European listed firms and the role of external monitoring factors in the relationship. Design/methodology/approach – This study uses multivariate analysis to analyse firms from 28 European countries (2011–2021). The independent variable is financial distress, measured by the Altman Z-score, while the key dependent variable is EM based on Dechow et al. (1995). Moderating factors include the number of analysts, auditor type and American Depositary Receipt (ADR) listing status. Findings – This study shows empirically that in the European setting the level of financial distress is negatively associated with the level of EM, and this association is moderated by the companies’ listing status (cross-listing in the USA) and by the number of analysts following the company. The type of auditor (Big 4 vs non-Big 4) does not seem to affect the relationship between financial distress and EM. Practical implications – The findings offer valuable insights for European investors and lenders to refine investment strategies and credit risk models. Additionally, regulatory bodies can use these conclusions to shape policies on financial reporting standards and oversight. Originality/value – While most of the existing literature in developed countries focuses on single-country analysis, often yielding mixed results, the authors provide robust conclusions on an international scale by analysing the combined impact of financial distress on EM in firms from 28 European countries. Additionally, they examine the role of monitoring factors in the relationship between financial distress and EM.

2025-10-29Journal article

Restricted access