“…In this sense, Neuendorf (2002) underlines that "the goal in creating codebooks and coding forms is to make the set so complete and unambiguous as to almost eliminate the individual differences among coders" (p. 132). Therefore, the codebook created for this study is composed of 36 items (see Annex) based on previous research in the field (Bastida and Huan, 2014;Córdova-Morán and Freixa, 2017;Correa and Nakamura, 2016;del VastoTerrientes et al, 2015;Diaz-Luque and López-Catalán, 2012;Fernández-Cavia and Castro, 2015;Fernández-Cavia et al, 2014;Fernández-Cavia and Huertas, 2009;Ibáñez and Rodríguez-Villalobos, 2012;Piñeiro-Naval, Igartua and Rodríguez-de-Dios, 2015;Šifta, 2016;Túñez-López, Altamirano and Valarezo, 2016;Yang 2016). They refer mainly to general tourist information, types of tourism promoted by municipalities, accommodation and use of city brand.…”