This study identifies key attributes shaping the perceived image of accessible tourist destinations (ATDs) from the perspectives of various demand segments, including people with disabilities, individuals with health condition and their companions, and tourists without accessibility needs. It also compares these perceived attributes with those projected by destination management organizations (DMOs), as identified in previous research. A survey of 1052 Portuguese participants, employing quota sampling, supported a two-factor model of ATDs’ perceived image, with accessibility as a transversal dimension encompassing structural and environmental features. Accessible infrastructure and safety were identified as essential, while price and inclusive messaging were not significant in the confirmatory factor analysis. Attribute prioritization varies across segments, the results revealing substantial gaps between perceived and projected images, pointing to the need for closer alignment in destination branding strategies.

This research seeks to identify the key factors influencing the quality of financial information within the context of globalisation and complex commercial transactions.

Motivation: In today’s globalised environment, trust in financial information is crucial for maintaining market stability and efficiency. Understanding these influencing factors is paramount for sound decision-making by firm managers.

Design/Methodology/Approach: A Systematic Literature Review methodology is employed. The investigation examines 50 articles from the SCOPUS and Web of Science databases to identify the key determinants affecting financial information quality.

Main findings: The investigation identifies critical factors at firm, country and international levels. Firm-level factors include corporate governance practices, incentives for transparent disclosure and bank monitoring. Country-level influences stem from regulatory frameworks and firm-agent dynamics. Finally, international factors involve competition within capital markets and the degree of a firm’s internationalisation.

Practical implications: The research provides key recommendations for both firm managers and regulatory bodies. Managers are advised to adopt transparent policies, implement rigorous audit processes and foster a culture of integrity and accuracy. Additionally, strengthening regulatory bodies and supervisory entities is crucial for effectively monitoring financial practices and penalising misconduct.

Novelty/Contribution: This research represents a pioneering effort to systematically synthesise factors affecting financial information quality. It provides a comprehensive framework for academics and practitioners, promoting sustainable economic growth and informed decision-making.

What compels business angels (BAs) to invest beyond financial returns? For many, it’s a deeper sense of calling—an alignment of purpose, values, and the desire to create lasting economic and societal impact. Traits like specialised skills, risk-taking, and a commitment to fostering innovation suggest that BAs may find profound meaning in their work. This paper aims to extend the Work as Calling Theory to the BAs’ context, analysing the impact of calling on BAs’ involvement in their work activities and on the value perceived from investing, referred to as the Angel Perceived Investment Value (APIV).

Design/methodology/approach

A questionnaire survey involving 869 BAs worldwide was carried out. Structural equation modelling was used to test the proposed research model.

Findings

The findings indicate a positive correlation between calling and both BAs’ involvement and APIV. Moreover, involvement was found to partially mediate the relationship between calling and APIV, contributing to perceptions of greater value.

Originality/value

This study is the first to analyse in depth the impacts of calling within the context of business angels (BAs), focusing specifically on the value they derive from their investment activities. It also uniquely examines the mediating role of involvement in tasks related to the startups, the angel groups and the ecosystem. This research offers actionable suggestions to help BAs better manage the expectations arising from their sense of calling while maximizing the value they derive from their investment activities.

Previous investigations in fitness centers have indicated that interaction between customers and staff members play a crucial role in the service delivery process, being a source of value creation that can influence customers perceptions and behavioral intentions. However, despite available research demonstrating the influence of this variable on perceived value and repurchase intention in these facilities. Evidence on how interactions between members and staff influence users’ emotional responses is lacking. For this reason, the purpose of this study was to analyze the relationships among service encounter, consumer trust, and members loyalty in fitness centers. Data were collected by means of an on-line questionnaire surveyed to a total of 235 active users from different fitness centers across Portugal. Data analysis procedures included a Confirmatory Factor Analysis (CFA) followed by the development of a structural equation model (SEM). The results of the analysis demonstrated good psychometric properties. In addition, significant relationships were found between service encounter and consumer trust as well as between consumer trust and loyalty. However, service encounters did not influence significantly consumer loyalty. These results provide empirical evidence of the role of customer-employee interactions as a source of intangible value (i.e. emotional and social) creation in fitness centers. These interactions can be a source of value-in-use that can lead to other positive outcomes for managers, customers and staff members in these facilities such as increased members’ sense of community, customer engagement and loyalty.