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41.
42.
Fredrik Andersson 《Review of Economic Design》1994,1(1):251-274
We demonstrate the screening power of incentive schemes. The model is a synthesis of a signaling model and the principal-agent problem. A non-cooperative stage where the agent may send a signal precedes a contractual stage where the agent serves a principal under an incentive scheme. After establishing the existence of a revealing equilibrium in an environment with long-lived principals and overlapping contracts, the paper discusses the implications for efficiency of the distribution of surplus. Finally, it is shown that under commitment the agency relationship may serve self-selection purposes and hence reduce the need of costly signaling. 相似文献
43.
Ewa Sletten Yonca Ertimur Jayanthi Sunder Joseph Weber 《Review of Accounting Studies》2018,23(3):872-906
There is significant disagreement about whether, when, and why IPO firms manage earnings. We precisely identify the timing and motives behind earnings management by IPO firms. The period around an IPO is characterized by two events: the IPO itself and the lockup expiration. Both the raising of capital at the IPO and the exit by pre-IPO shareholders at lockup expiration create incentives for firms to manage earnings. To disentangle the effect of these events, we examine quarterly, rather than annual, abnormal accruals. We find no evidence of income-increasing earnings management before the IPO. However, IPO firms exhibit positive abnormal accruals in the quarter before and the quarter of the lockup expiration. Positive abnormal accruals are concentrated in less scrutinized firms and firms with high selling by pre-IPO shareholders. Moreover, we find that these accruals subsequently reverse and that such reversals contribute to long-run IPO underperformance. 相似文献
44.
Fredrik Andersson Peter Anderson Tove Holm-Larsen James Piercy Karel Everaert Tim Holbrook 《Journal of medical economics》2016,19(12):1200-1206
Background and aim: The impact of nocturia (getting up at night to void) on health-related quality-of-life (HRQoL) is often under-estimated. This study investigated the relative burden in terms of HRQoL and utilities of nocturia in a real-world setting.Methods: Patient data were collected from two surveys: a nocturia-specific, cross-sectional survey of physicians and their patients (DSP), and a general UK population health survey (HSFE). Utilities (EQ-5D-5L), productivity (Work Productivity and Activity Index), and the impact of nocturia symptoms (Nocturia Impact Diary and Overactive Bladder Questionnaires) were assessed against the number of voids. A robust linear regression model with propensity score weights was used to control for confounding factors in estimating utilities.Results: Physician-recorded data were available from 8,738 patients across the US, Germany, Spain, France, and the UK; of these, 5,335 (61%) included patient-reported outcomes. In total, 6,302 controls were drawn from the two surveys and compared to 1,104 nocturia patients. Deterioration of HRQoL was associated with increasing number of night-time voids (p?0.0001). In particular, significant differences were observed between 0–1 and ≥2 voids (p?0.001). The regression model demonstrated that nocturia (≥2 per night) is associated with a modest but significant deterioration in utility of 0.0134 (p?0.05).Limitations: The cause of nocturia is multifactorial and the mostly elderly patients may have several concomitant diseases. The authors tried to adjust for the most common ones, but there may be diseases or unknown relationships not included.Conclusions: Nocturia negatively affected HRQoL and patient utility. A clear effect is seen already at two voids per night. Every effort should, therefore, be made to reduce nocturia below the bother threshold of two voids per night. 相似文献
45.
Stefan Gössling Amata Ring Larry Dwyer Ann-Christin Andersson C. Michael Hall 《Journal of Sustainable Tourism》2016,24(4):527-548
Virtually all destinations seek to increase tourist numbers, pursuing economic maximization strategies. Considerably less attention is paid to optimizing existing tourist systems to create more profitable, stable, resilient and potentially more sustainable entities. While aspects of tourist expenditure, average length of stay and seasonality as three key destination management variables have received considerable attention in the literature, focus has usually been on the identification of “profitable” tourism markets by considering observed patterns of spending, length of stay and vacation timing. Building on such earlier studies, this paper focuses on flexibilities in these parameters: could tourists have spent more, stayed longer or visited during a different season? Perceptions of destination expensiveness as a potential deterrent to visitation were also addressed. Based on a sample (n = 1914) of domestic and international tourists in the Swedish cities of Kalmar and Stockholm, data were collected in face-to-face interviews using questionnaires. Results indicate considerable potential to optimize the Swedish tourism system with regard to all variables studied, while also providing new insights for destination management in the context of economic resilience. Results also indicate the need for researchers everywhere to have detailed market knowledge if they are to persuade the industry to change its sustainability behavior. 相似文献
46.
Finn Nilson Syed Moniruzzaman Ragnar Andersson 《International journal of injury control and safety promotion》2016,23(3):277-283
Previous studies have indicated increasing trends of hospitalized fall-related injuries amongst elderly. Whether this is true also in Sweden is unknown though it is important to study considering the potential societal impact. Data were obtained regarding hospitalized injuries with falls as external cause among those aged 65 years and above with information on injury type, gender and age, on a yearly basis, from 2001 to 2010. Age- and sex-specific incidence rates were calculated (per 100,000 population) for all fall-related injuries, and for each injury type and trend lines were drawn. Linear regression analyses and percentage change were calculated for the types of fall-related injuries. A decreasing incidence was observed in the younger age groups (65–79 years) with greater decreases amongst women (women: ?14.6%, men 65–79 years: ?10.5%). However, increasing rates were observed in the older age group (80 years and above), with greater increases amongst men (women: 4.3%, men: 11.4%). Superficial injuries showed greater increases than fractures amongst those aged 80 years and above. This study indicates that older elderly in Sweden are increasingly being hospitalized for less serious injuries. This changing injury panorama is important to include in the future planning of both health care and fall-related prevention. 相似文献
47.
48.
The purpose of this study is to evaluate whether intensive counseling and coaching by Public Employment Service (PES) caseworkers improves the employment opportunities of new immigrants in Sweden. This is tested within the framework of introduction programs for new immigrants. A trial introduction program was implemented from October 2006 to June 2008. Within participating municipalities, new immigrants were randomly assigned into treatment (intensive coaching) or control (regular introduction programs). The results indicate that there are significant treatment effects on employment probabilities as well as on participation in intermediate PES training programs. 相似文献
49.
Ulf R. Andersson Chris J. Brewster Dana B. Minbaeva Rajneesh Narula Geoffrey T. Wood 《Journal of World Business》2019,54(5):100998
Although the core concepts underlying IB and IHRM provide a common lexicon and epistemology, this commonality is often more implicit than explicit. We highlight not only the common ground but also the lack of critical dialogue between the two fields. This paper asks: What can each field learn from the other? What do scholars from IB learn from IHRM and vice versa? We identify a possible agenda and concerns regarding theory building as a basis for dialogue between the two fields. 相似文献
50.