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Uwe Latacz-Lohmann Carel P. C. M. Van der Hamsvoort 《Journal of Agricultural Economics》1998,49(3):334-345
The paper looks at the possibility of creating a market for environmental goods and services in the countryside by awarding conservation contracts to farmers on the basis of competitive bidding. Auctions have several theoretical advantages over alternative allocation mechanisms (such as standard-rate payments) because they allow the participants to deal with informational asymmetries and the uncertainty about the value of the (non-market) goods being traded. A formal model of bidding behaviour in ‘green auctions’ shows that bidding strategies are determined by the individual farmers' costs of implementing the conservation contracts and their beliefs about the maximum acceptable payment level, making the auction an imperfect cost revelation mechanism. Auctions can reduce the information rents accruing to farmers and can increase the cost-effectiveness of public goods provision. Strategic bidding behaviour in multiple-signup auctions as well as high transaction costs are potential sources of reduced efficiency. 相似文献
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This paper examines whether the ‘style’ of individual auditors influences financial reporting quality in Germany. Audit quality in Germany should be uniformly high, because of strong reputational needs, strict controls on operating procedures, and quality enforcement mechanisms. An audit partner's style should not affect this quality level. However, our results do not support this expectation. Exploiting a unique dataset comprising the names of the audit engagement and review partners of listed German companies, we find that audit engagement partners in Germany have a significant influence on audit quality, beyond firm‐ and office‐level factors. In contrast, audit review partners do not have a consistent significant influence on audit quality. We measure audit quality by the level of a firm's abnormal accruals and its propensity to meet or beat an earnings target. We also find that the 2005 adoption of a new audit quality enforcement system that includes ‘naming and shaming’ does not reduce the influence of audit partner style on financial reporting quality. 相似文献
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Internet distribution channels may be either advantageous or detrimental for a company. Therefore, this study analyzes their performance, antecedents, and effect on company performance. Using survey data from multichannel retailers and structural equation model methodology, the authors show that Internet channel performance contributes to both financial and strategic company performance, with a greater effect on the latter. Similar and uncoordinated channels hinder Internet channel performance, but experience with direct channels and channel power are not required to pursue an Internet channel successfully. Customer migration and managerial commitment to the Internet channel have strong positive influences on financial performance. Overall, the results encourage the adoption and development of Internet channels. 相似文献
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This article focuses on the way tourism researchers have to shift between different roles when in the field. The complex reality of the tourism arena with its multidisciplinary character requires a certain flexibility when it comes to the approach and perspective used by the researcher when interacting with the actors in the field. This role switching and flexibility has certain consequences when it comes to the position of the researcher. Furthermore, contemporary developments in the world (such as globalisation, technological developments and increased human mobility) have altered the practice of ethnographic research. The article explores and reflects upon some of the (methodological) issues that tourism researcher are confronted with when conducting ethnographic research, by discussing a number of empirical examples from different researchers in the field. Copyright © 2006 John Wiley &Sons, Ltd. 相似文献