infonet-economy

Companies are increasingly targeted by stakeholders for their tax behavior. In this context, the IAS 12 standard requires the disclosure of a tax proof to reconcile the effective tax rate with the theoretical tax rate. The purpose of this paper is to examine the influence of institutional pressures on the information disclosed in the tax proof. We use archival data from a sample of...

This article examines the price determinants of wine on the Swiss market using a hedonic regression approach. We find that grape varietals and wine growing regions have a large impact on prices. Growing Petite Arvine or growing wine in Valais or the Swiss German part of the country trigger a premium. Cultivating Pinot Noir or Gamay or being located in Vaud or Geneva prompts a...

The objective of this paper is to assess the precise impact of status on prices of Bordeaux fine wines. We identify several variables that can be used to model a wine’s status and make use of the coexistence of the longstanding 1855 classification in Pauillac and the very short-lived 1943 classification in Pomerol to examine the effect of status on the wine market. Overall, we show...

Despite the prevalence of peer-to-peer accommodation-sharing platforms, what incentivizes individual hosts to expand their listings on platforms such as Airbnb remains unknown. This study investigates the economic/financial, social, and community incentive of hosts to expand listings and the interplay among these incentives in driving the listing expansion. Using large-scale but...

Tourism is a data rich domain and the tourism industry is one of the core areas where effective use of data analytics can change the way business is done. Tourism businesses have recognized the importance of big data analysis, but they face an incredible volume and variety of data to work with. Although the amount of data available today is increasing exponentially, organizations...

We use a unique and very deep database to examine the performance of wine investments during 2003–2014. Our results reveal that the returns stemming from those investments are important but can largely be explained by their exposure to common risk factors. As such and contradicting prior evidence, fine wines do not seem to offer abnormal returns. While explicitly accounting for non-...

Environmental practices impact on operations and customer behavior, and may contribute to employees’ job satisfaction and organizational commitment and resource efficiency in hotels. This research updates the current green practices implemented in hotels in England, and examined employees’ perceptions of the importance and performance of green practices. Findings from an online...

This developmental paper aims to demonstrate how higher education (HE) plays an important role in developing their student’s awareness of sustainability challenges and their economic, social, and environmental responsibilities. At present, HE institutions vary in the extent of sustainability courses, programs, and degrees. Further, HE institutions present sustainability topics in...