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This article presents an analysis of the state of the art on the relationship between tourism, sustainability and competitiveness (TSC); moreover, the analysis also includes a focus on tourism destination (TSCD). To that end, information on the publications in these fields from recent years was sourced from the Web of Science database. In addition, the VOSviewer software program was used to enable a more in-depth bibliometric study, allowing the results to be clustered by authors, institutions, countries, and journals. The study carried out revealed that 808 articles have been published on aspects relating to TCS and 409 regarding TSCD. The results obtained underscore the greater scientific output on aspects related to sustainability than on aspects related to competitiveness and also that there has been a significant and exponential increase in both cases in recent years. These three fields of study (tourism, sustainability and competitiveness) are rarely combined in the literature, highlighting the lack of a comprehensive overview of this trinity. The evidence reported here suggest that the trend identified represents a future line of work for the coming years.
Luis Seguí-Amortegui; José Antonio Clemente-Almendros; Rubí Medina; Grueso. Sustainability and Competitiveness in the Tourism Industry and Tourist Destinations: A Bibliometric Study. Sustainability 2019, 11, 6351 .
AMA StyleLuis Seguí-Amortegui, José Antonio Clemente-Almendros, Rubí Medina, Grueso. Sustainability and Competitiveness in the Tourism Industry and Tourist Destinations: A Bibliometric Study. Sustainability. 2019; 11 (22):6351.
Chicago/Turabian StyleLuis Seguí-Amortegui; José Antonio Clemente-Almendros; Rubí Medina; Grueso. 2019. "Sustainability and Competitiveness in the Tourism Industry and Tourist Destinations: A Bibliometric Study." Sustainability 11, no. 22: 6351.
To what extent is the likelihood that a Technology-Based Firm – TBF – turns into a Technology-Based and Highly Innovative Firm – TB&InnF – is influenced by technical capabilities or managerial capabilities and education background? We analyse this question using a novel data panel assembled for 326 Spanish industrial firms, along the period 1998–2014. Our findings show the probability of becoming a TB&InnF growths when firms are able to accumulate a high endowment of knowledge and technological capabilities, and a managerial team with experience, a strong power position and previous technical or managerial education background. Results also indicate the CEO's educational profile in management is preferable to a pure technical background by facilitating the transformation into a TB&InnF, because it complements better with the firm's knowledge and technological capabilities by facilitating the transformation of a scientific or technological project into a successful entrepreneurial innovation, which creates new value. These findings make a clear distinction between TBF and TB&InnF, put in question the traditional definition of TB&InnF, exclusively focused toward R + D activity, and valorise the importance of a CEO with both a broader vision that combines technologies, products, markets and people, with the ability to sense and seize new opportunities.
Sergio Camisón-Haba; Jose A. Clemente-Almendros; Tomas Gonzalez-Cruz. How technology-based firms become also highly innovative firms? The role of knowledge, technological and managerial capabilities, and entrepreneurs’ background. Journal of Innovation & Knowledge 2019, 4, 162 -170.
AMA StyleSergio Camisón-Haba, Jose A. Clemente-Almendros, Tomas Gonzalez-Cruz. How technology-based firms become also highly innovative firms? The role of knowledge, technological and managerial capabilities, and entrepreneurs’ background. Journal of Innovation & Knowledge. 2019; 4 (3):162-170.
Chicago/Turabian StyleSergio Camisón-Haba; Jose A. Clemente-Almendros; Tomas Gonzalez-Cruz. 2019. "How technology-based firms become also highly innovative firms? The role of knowledge, technological and managerial capabilities, and entrepreneurs’ background." Journal of Innovation & Knowledge 4, no. 3: 162-170.
Sergio Camisón-Haba; José Antonio Clemente Almendros; María Isabel Borreguero Guerra. Financial Literacy and Level of Financial Competence in Pre-University Students: a Comparison by Academic, Personal and Family Profile. European Journal of Economics and Business Studies 2018, 4, 177 -192.
AMA StyleSergio Camisón-Haba, José Antonio Clemente Almendros, María Isabel Borreguero Guerra. Financial Literacy and Level of Financial Competence in Pre-University Students: a Comparison by Academic, Personal and Family Profile. European Journal of Economics and Business Studies. 2018; 4 (2):177-192.
Chicago/Turabian StyleSergio Camisón-Haba; José Antonio Clemente Almendros; María Isabel Borreguero Guerra. 2018. "Financial Literacy and Level of Financial Competence in Pre-University Students: a Comparison by Academic, Personal and Family Profile." European Journal of Economics and Business Studies 4, no. 2: 177-192.
José A. Clemente-Almendros; Francisco Sogorb-Mira. Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms. Revista de Contabilidad 2018, 21, 162 -175.
AMA StyleJosé A. Clemente-Almendros, Francisco Sogorb-Mira. Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms. Revista de Contabilidad. 2018; 21 (2):162-175.
Chicago/Turabian StyleJosé A. Clemente-Almendros; Francisco Sogorb-Mira. 2018. "Costs of debt, tax benefits and a new measure of non-debt tax shields: examining debt conservatism in Spanish listed firms." Revista de Contabilidad 21, no. 2: 162-175.
This study explores the role of taxes in explaining companies’ financing decisions. We test whether the corporate tax shields explanation of capital structure is applicable to firms listed on the Spanish stock exchange over the period 2007–2013. Taxes are found to be economically and statistically significant determinants of capital structure. Our results suggest that marginal tax rates affect the debt policies of Spanish listed companies, and the existence of non-debt tax shields constitutes an alternative to the use of debt as a tax shelter. Consistent with theoretical expectations, there is a stronger relation between debt and taxation in less levered firms. Finally, we empirically estimate the impact of the new thin-capitalization rule put forth by the Spanish government in 2012 on the financing behaviour of Spanish listed companies. Our empirical evidence supports the existence of a tax reform effect, where companies affected by interest deductibility limitations reduce their leverage more than companies that are not affected.
José Antonio Clemente-Almendros; Francisco Sogorb-Mira. The effect of taxes on the debt policy of spanish listed companies. SERIEs 2016, 7, 359 -391.
AMA StyleJosé Antonio Clemente-Almendros, Francisco Sogorb-Mira. The effect of taxes on the debt policy of spanish listed companies. SERIEs. 2016; 7 (3):359-391.
Chicago/Turabian StyleJosé Antonio Clemente-Almendros; Francisco Sogorb-Mira. 2016. "The effect of taxes on the debt policy of spanish listed companies." SERIEs 7, no. 3: 359-391.
Alicia Coduras; José Antonio Clemente-Almendros; Jesús Ruiz. A novel application of fuzzy-set qualitative comparative analysis to GEM data. Journal of Business Research 2016, 69, 1265 -1270.
AMA StyleAlicia Coduras, José Antonio Clemente-Almendros, Jesús Ruiz. A novel application of fuzzy-set qualitative comparative analysis to GEM data. Journal of Business Research. 2016; 69 (4):1265-1270.
Chicago/Turabian StyleAlicia Coduras; José Antonio Clemente-Almendros; Jesús Ruiz. 2016. "A novel application of fuzzy-set qualitative comparative analysis to GEM data." Journal of Business Research 69, no. 4: 1265-1270.