Publicação
The tourism intermediaries' profitability in Portugal and Spain–differences and similarities
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| datacite.subject.fos | Ciências Sociais::Outras Ciências Sociais | |
| datacite.subject.sdg | 08:Trabalho Digno e Crescimento Económico | |
| dc.contributor.author | Gomes, Conceição | |
| dc.contributor.author | Oliveira, Fernanda | |
| dc.date.accessioned | 2026-10-08T13:59:45Z | |
| dc.date.available | 2026-10-08T13:59:45Z | |
| dc.date.issued | 2022-12-07 | |
| dc.description.abstract | Purpose: This study aims to compare the financial performance of the tourism distribution sector between Portugal and Spain, regarding the years 2007 and 2017. It is also intended to determine which variables influence the performance of tourism intermediaries' enterprises. Design/methodology/approach: This is a quantitative study based on financial information available on SABI database, with official data of Spanish and Portuguese enterprises. The final sample gathers 6095 intermediaries (1585 Portuguese and 4510 Spanish) which were analyzed regarding their profitability through DuPont model and an additional variable – size. Findings: The return on equity (ROE) calculation in 2007 and 2017 identifies an increase of 12.8% for Portugal and 19.6% for Spain. Through Spearman's Rho, return on sales (ROS), asset turnover and return on asset (ROA) have a positive association with ROE, but the results about asset on equity and enterprise size did not reveal such precise evidence. Research limitations/implications: This study intends to reinforce the literature in terms of performance evaluation techniques to be used in this type of enterprises, applying DuPont model. At a practical level, besides aiming the maximization of the enterprise's profit, managers are faced with other financial challenges. Thus, this study provides important indications about aspects that should be considered to improve the enterprise's financial performance, supporting managers' decision making. Originality/value: Financial studies focusing on the tourism distribution sector are limited. Even less frequent are studies with financial and official data from large samples, representative of the universe under study. The value of this study is based on these two aspects, allowing to strengthen the knowledge about tourism intermediaries and their financial performance, in a comparative approach between two countries. | eng |
| dc.identifier.citation | Gomes, C., & Oliveira, F. (2022). The tourism intermediaries' profitability in Portugal and Spain–differences and similarities. Journal of Hospitality and Tourism Insights, 5(5), 1101–1117. https://doi.org/10.1108/JHTI-12-2020-0242 | |
| dc.identifier.doi | 10.1108/jhti-12-2020-0242 | |
| dc.identifier.issn | 2514-9792 | |
| dc.identifier.uri | http://hdl.handle.net/10400.8/17000 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | Emerald | |
| dc.relation.hasversion | https://www.emerald.com/jhti/article-abstract/5/5/1101/511355/The-tourism-intermediaries-profitability-in?redirectedFrom=fulltext | |
| dc.relation.ispartof | Journal of Hospitality and Tourism Insights | |
| dc.rights.uri | N/A | |
| dc.subject | DuPont model | |
| dc.subject | Performance evaluation | |
| dc.subject | Return on equity | |
| dc.subject | Tourism intermediaries | |
| dc.title | The tourism intermediaries' profitability in Portugal and Spain–differences and similarities | |
| dc.type | research article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 1117 | |
| oaire.citation.issue | 5 | |
| oaire.citation.startPage | 1101 | |
| oaire.citation.title | Journal of Hospitality and Tourism Insights | |
| oaire.citation.volume | 5 | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| person.familyName | Gomes | |
| person.familyName | Oliveira | |
| person.givenName | Conceição | |
| person.givenName | Fernanda Maria | |
| person.identifier.ciencia-id | DA19-611B-AFAB | |
| person.identifier.orcid | 0000-0001-5715-8384 | |
| person.identifier.orcid | 0000-0001-6936-6770 | |
| relation.isAuthorOfPublication | 4a53901a-3cdd-45ea-a0b1-ab33ae99023e | |
| relation.isAuthorOfPublication | da33041d-da47-41b7-bde3-bc122df01dc6 | |
| relation.isAuthorOfPublication.latestForDiscovery | 4a53901a-3cdd-45ea-a0b1-ab33ae99023e |