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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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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
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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
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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
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ABSTRACTThis paper analyses the interrelationship between patterns of im/mobility on the one hand and the reconstitution of social collective identities and the related emergence or settlement of conflicts on the other. The main arguments are (1) that the im/mobility of a social or cultural group has major impact on how identity narratives, a sense of belonging and relationships to ‘others’ are shaped, and vice versa, and (2) that these dynamics are closely interlinked with mechanisms of inclusion and exclusion between groups and power structures that involve a broad variety of actors. Mainly looking at patterns of internal mobility such as ‘traditional’ or strategic mobilities and mobilities enforced by crisis, conflict or governmental programmes and regimes, the contribution provides the conceptual background for a special issue that aims to go beyond currently predominant issues of transnational migration. Established or emerging dynamics of (non-)integration and belonging, caused by im/mobility, are analysed on a cultural and political level, which involves questions of representation, indigeneity/autochthony, political rights and access to land and other resources. Conflict situations in contexts of mobility involve changes in the social understanding and renegotiation, reconstruction or reproduction of group identities and narratives with reference to certain socio-political and historical patterns. The legitimation of rights and access to various forms of citizenship and mobility need to be understood against the backdrop of emerging or established mechanisms of inclusion and exclusion between groups, which trigger or settle conflicts and make social identities to be constantly renegotiated. 相似文献
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