Using the valence framework, this study examined the effect of perceived benefit (utilitarian value and convenience) and perceived risk (privacy & security barrier and usage constraints) to purchase intention of consumers towards online travel agencies (OTAs). Furthermore, the impacts of...

This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....