Keywords: Return on equity (ROE)
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Journal Articles
Management Decision 1–20.
Published: 31 March 2026
... to examine the key determinants of shareholder profitability of tourism firms and then to assess whether prior-year ESG performance affects subsequent return on equity (ROE), operating profitability and market capitalization. Design/methodology/approach The ROE analysis is based on 1,618 publicly listed...

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