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Birgit Beinsen 《Review of Managerial Science》2016,10(4):801-829
This paper provides a signaling explanation for benefits of conservative accounting in a debt contracting setting. It develops a model in which firms want to finance more or less risky projects through debt, which is private information. Creditors price the risk on average riskiness, which implies a relatively high interest rate for low-risk firms. These firms can signal their low-risk type by implementing a conservative accounting system. The accounting signal is used in a debt covenant that stipulates early repayment in case of a bad signal. Thus, the low-risk firms benefit from a lower interest cost, but at the cost of higher risk of being forced to liquidate a profitable project. The analysis establishes conditions for separating and pooling equilibria and determines their individual and social welfare implications. It shows that conservative accounting by low-risk firms can even increase social welfare if it mitigates underinvestment. 相似文献
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This experimental study investigated the effect of a leader's expression of happy versus nervous emotions on subsequent perceptions of leadership and ratings of traits associated with implicit leadership theories (ILTs). Being fast and universally understood, emotions are ideal stimuli for investigating the dynamic effects of ILTs, which were understood in this study in terms of the constraints that expressed emotions impose on the connectionist networks that activate ILTs. The experimental design contrasted videotaped and still frame presentations of a leadership event; however, this methodological factor had no significant effects and analyses were thus collapsed across this factor. Key findings were that the expression of a happy versus nervous emotion at the end of a problem-solving sequence had multiple effects: happy emotions resulted in higher leadership ratings, higher trait ratings, greater correlations among trait ratings, and greater dependence of trait ratings on leadership perceptions. An exploratory model suggested that leadership impressions mediated the effects of facial emotions on trait ratings. The discussion further links the study findings with interpretations in terms of ILTs and many types of constraints on these cognitive structures. It also suggests ways to integrate these ideas with advances in neuroscience research. 相似文献
4.
Gillian Schofield Jeanette Cossar Emma Ward Birgit Larsson Pippa Belderson 《Child & Family Social Work》2019,24(3):372-381
The experiences and needs of lesbian, gay, bisexual, trans and queer/questioning (LGBTQ) young people in care have been overlooked in England, in both policy and research. This paper reports on findings from the first study of LGBTQ young people in care in England and focuses on the nature of foster carers' experiences and perspectives on caring for LGBTQ young people. Qualitative interviews regarding the fostering role in caring for LGBTQ young people were conducted with a sample of foster carers (n = 26) and analysed thematically. Foster carers described the importance of offering LGBTQ young people not only the nurturing relationships that all children in care need but also availability, sensitivity and acceptance to help young people manage stigma and other challenges associated with minority sexual orientation and gender identity. The Secure Base caregiving model provided a framework for analysing the different dimensions of these relationships. Understanding caregiving roles and relationships for LGBTQ young people in care has important implications for recruiting, training, matching and supporting foster carers to care for LGBTQ young people effectively. 相似文献
5.
The ??Beliefs About Older Workers Questionnaire?? (Hassell und Perrewe, Journal of Organizational Behavior 16(5):457?C468, 1995) was developed to analyze beliefs about older workers and comprises 27 questions. In this article we present a German version of the ??Beliefs About Older Workers Questionnaire??. We design two versions of the questionnaire, one for beliefs about older female and one for beliefs about older male workers. We report results of a study in which the German questionnaires for male and female workers were administered and tested for the first time. We observed neutral to slightly negative beliefs about older workers. The study identified impacts of the gender of subjects and objects on beliefs about older workers. However, these were rather small. Organizations could profit from instruments like the presented questionnaire to identify age stereotypes and the need for accordant measures. Repeated application of the questionnaire or simultaneous application in other organizational units or organizations would enable organizations to evaluate applied measures or to learn from good practice in other organizational units or organizations. 相似文献
6.
Voluntary work provides a major source of labor for many nonprofit organizations. Consequences of volunteers and paid staff working alongside each other in nonprofits are well documented. This article contributes to this strand of literature and investigates whether the presence of volunteer work influences paid employees' wages in nonprofit organizations. We estimated a multilevel wage equation accounting for personal characteristics of workers and characteristics of nonprofits. The analysis revealed that nonprofit organizations engaging volunteers pay lower wages to their employees. Our findings contribute to the understanding of wage‐setting behavior of nonprofits and improve the methodological approach of empirical research in this field. 相似文献
7.
The aim of the two studies presented here was to add to our knowledge about the contribution of facial expression to the perception of leadership. We assessed participants' prototypes of leadership. In addition, participants were shown pictures of different facial expressions. First impressions of leadership from the facial expressions were compared to the participants' prototypes. The results indicate that the participants used all available information, including facial appearance, expression, context of communication, appropriateness, and authenticity of expression to form complex prototypes. When the facial expressions in the studies matched the participants' prototypes, first impressions of leadership were higher. Therefore, understanding what is inside the perceiver's mind is significant for understanding leadership perceptions. On the basis of these two studies, we recommend that leaders should be aware of the influence their facial expressions have on their followers' perception of their leader-likeness. 相似文献
8.
Managers and supervisors are thought to affect their followers' attitudes and behaviour. Within leadership research, behaviour of leaders and managers is usually considered as the independent variable whilst followers' reactions are considered the dependent variable. In this study, we reverse this order and investigate the degree to which the evaluation of leadership is a result of followers' perceptions and attributions. In order to corroborate and extend previous experimental research, a field study was conducted to analyse the influence of followers' personality and perceived leader personality on followers' perception of leadership within an organizational setting. The results provide further evidence that followers' personality influences the perception of transformational leadership and commitment to the supervisor. Moreover, the perception of leaders' personality was related to the perception of leadership and commitment to the supervisor. The finding that the perception of supervisors' personality mediates both the relationship between followers' personality and the perception of leadership and commitment provides support for the similarity hypothesis. Results are discussed in the light of feedback and leader development. 相似文献
9.
In this article, we propose a general method for testing the Granger noncausality hypothesis in stationary nonlinear models of unknown functional form. These tests are based on a Taylor expansion of the nonlinear model around a given point in the sample space. We study the performance of our tests by a Monte Carlo experiment and compare these to the most widely used linear test. Our tests appear to be well-sized and have reasonably good power properties. 相似文献
10.
Kaltenbrunner Katharina Renzl Birgit 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》2019,30(5):976-990
VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - Disaster management research increasingly focuses on how to collaborate with emergent volunteers in order to support... 相似文献