Yvonne Joyce 《Contemporary Accounting Research》2020,37(3):1622-1657

This paper seeks to understand how insolvency practitioners attempt to build trust with a heterogeneous creditor body during the crisis of formal insolvency and the role accounting information and processes play. Accounting information is mobilized in different ways according to how insolvency practitioners believe the information will be interpreted and valued. This paper suggests specific qualitative characteristics, accounting principles, and processes which appear to enhance trust building in a crisis context. These include perceived objectivity, comparability, cash flow accounting, “matching” of secured liabilities with secured assets, and “crisis” audit. The value ascribed by insolvency practitioners to maintaining specific creditor relationships also appears relevant to trust-building activities. A “tit-for-tat” strategy emerges with secured creditors, whereby insolvency practitioners engage in demonstrable fee write-offs, but on the implicit understanding that future, lucrative work will come their way. This study points to the importance for researchers and policymakers of understanding the “desirable” properties of accounting through informed understandings of how and why that information is mobilized and received in specific relationships between people.  相似文献   

    

Marieke van den Brink  Yvonne Benschop 《Journal of Management Studies》2014,51(3):460-492

The aim of this study is to build a theoretical framework to understand how gendered networking practices produce or counter inequalities in organizations. We introduce a practice approach combined with a feminist perspective in organization network studies. The notions of gender and networking as social practices allow better insights into what people say and do in networks, and the ways that networking produces or counters gender inequalities. We draw on empirical material about professorial appointments in Dutch academia and analyse the accounts of gatekeepers illuminating their networking practices. The accounts show which networking practices gatekeepers routinely use in recruitment and how these networking practices are intertwined with gender practices. We use the notion of mobilizing masculinities to understand the self‐evident identification of men gatekeepers with men in their networks, and to understand how both men and women gatekeepers prefer the male candidates that resemble the proven masculine success model. Furthermore, this study provides the first empirical insights in mobilizing femininities in which women search for and support women candidates. We show how the gender practice of mobilizing femininities is a more precarious and marked practice than mobilizing masculinities. Mobilizing femininities in networking is intended to counter gender inequalities, but is only partially successful. Through constructions of ‘who you can trust’ or ‘who is a risk’, gatekeepers exercise the power of inclusion and exclusion and contribute to the persistence of structural gender inequalities.  相似文献   

    

Michael Riley  Yvonne Guerrier 《International Journal of Human Resource Management》2013,24(2):481-491

This article is a contribution to the study of public service organizations converting to a market orientation. The case examined here is that of a social services department which opted for the strategy of restructuring on the lines of budget autonomy but accompanied it by an unusual focus upon managerial skills. The effect was to personalize the change. The conflict between old ways and new thinking was congealed into personal debate by the focus on skills so that changes had to be resolved internally. The rationale for this strategy is located in the antipathy between professional social work values and the practice of management.  相似文献   

    

Stefan Sperlich  Yvonne Sperlich 《Review of International Economics》2017,25(4):799-830

Until recently, it has been argued in economic theory that regional integration and trade agreements among developing countries may achieve negative growth effects. This study tests empirically the effects of such South–South agreements on growth and convergence. All three world regions in question are considered: South America, Southeast Asia, and Sub‐Saharan Africa. A comprehensive panel data analysis is conducted that distinguishes between the problems of testing for stronger growth and accelerated convergence, respectively. The data indicate that the considered South–South agreements promote both.  相似文献   

    

Marjorie F. Jones  Neha Singh  Yvonne Hsiung 《International Journal of Tourism Research》2015,17(3):261-271

Napa is a renowned region for wine tourism and demonstrates how wine can be an instrument to develop tourism. The purpose of this research is to identify the critical success factors that have shaped the area's rise and growth, and its unique competitiveness in both the domestic and global marketplaces for wine tourism destinations. The findings from the research provide the foundation for a proposed conceptual model of success factors in wine tourism research and as insight to practitioners/suppliers. Findings reveal an aligned marketing effort and strategic partnerships among suppliers of Napa wine tourism. Copyright © 2013 John Wiley & Sons, Ltd.  相似文献   

    

Yvonne M. van Everdingen  Laurens M. Sloot  Erjen van Nierop  Peter C. Verhoef 《Journal of Retailing》2011,87(4):579-597

In addition to the traditionally investigated profit-drivers of retail adoption, such as gross margin, trade support, consumer marketing support, and product uniqueness, the authors investigate to what extent relatively under-investigated variables, such as relationship variables and category variables, are potential antecedents of retailers’ new product adoption decisions. Based on a sample of 392 new product adoption decisions by buyers of a Dutch food retailer, the authors provide evidence that both relationship and category variables do matter in new product adoption decisions by retailers. They show a significant negative effect of relationship dependence, and a significant positive effect of relationship length on a retailer's new product adoption probability. Furthermore, the authors show that higher levels of expected category growth due to the new product introduction are associated with higher levels of retailer adoption probability. Finally, in contrast with all previous retail adoption studies, this study shows a significant, positive relation between the relative gross margin of the new product and the retailer adoption probability.  相似文献   

    

Yvonne McCarthy  Kieran McQuinn 《Real Estate Economics》2017,45(2):478-513

Using a unique combination of regulatory and survey microdata, we examine the importance of the life cycle theory of consumption in estimating housing wealth effects for the Irish mortgage market. Since the recent financial crisis, this market has experienced substantial house price declines and negative equity. Thus, house price expectations are likely to be important in influencing housing wealth effects. We find a positive correlation between consumption and changes in housing wealth among our sample of mortgaged Irish households. Furthermore, we find that this positive association only exists when housing wealth changes are perceived to be of a permanent nature.  相似文献   

Gender differences in business ethics: justice and relativist perspectives   总被引：1，自引：0，他引：1  

Yvonne Stedham  Jeanne H. Yamamura  Rafik I. Beekun 《Business ethics (Oxford, England)》2007,16(2):163-174

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  总被引：3，自引：0，他引：3  

Yvonne Payne Daniel 《Annals of Tourism Research》1996,23(4):780-797

Despite shifts in scale and context, dance performance in tourism settings, unlike some other artistic expressions, remains “authentic” and creative. Possible explanations for this include the manner in which “authentic” and “creative” are defined, the unique properties of dance as expressive behavior, and the particular politico-economic situation of different settings. The data used for this study are cross-cultural, assessing Native American, Oceanic, Caribbean, and African studies of dance performance, primarily those collected during fieldwork in Haiti and Cuba. The analysis is interpretive, based on cultural framing and examination of dance behavior and its affect.  相似文献   

    

Yvonne Brunetto  Rod Farr-Wharton 《Journal of Small Business Management》2007,45(3):362-387

This paper analyzes the impact of trust and trust agents on small to medium-sized enterprises' (SMEs) ability to derive benefits from it. The findings suggest that trust is a significant factor moderating the way SME owners/managers perceive the potential benefits of networks. These findings support earlier research that posited that networking provides an avenue for SME owners/managers to learn about potential business opportunities. However, Australian owner/managers that belong to networks do not demonstrate behavior and practices typical of either explorative or exploitative networks. Instead, the findings suggest that in addition to the typical networks, a third type of network should be added to the literature—embryo-explorative networks. Such networks describe SMEs owners/managers who attend network meetings and report on what they learn about new opportunities from the networks; however, they do not tend to engage in typical collaborative activities (such as joint marketing venture) as described in the networking literature. Embryo-explorative networks are defined as those that have yet to develop into the explorative networks—probably because there has been insufficient time to build trusting relationships required to foster collaborative ventures that involve some risks.  相似文献