Search results for "Opportunism"
showing 10 items of 13 documents
Exposing ecological and economic costs of the research-implementation gap and compromises in decision making
2018
The frequently discussed gap between conservation science and practice is manifest in the gap between spatial conservation prioritization plans and their implementation. We analyzed the research-implementation gap of one zoning case by comparing results of a spatial prioritization analysis aimed at avoiding ecological impact of peat mining in a regional zoning process with the final zoning plan. We examined the relatively complex planning process to determine the gaps among research, zoning, and decision making. We quantified the ecological costs of the differing trade-offs between ecological and socioeconomic factors included in the different zoning suggestions by comparing the landscape-l…
Unveiling the Antecedents of International Diversification: An Agency Theory Approach
2014
While various studies have developed hypotheses about the antecedents of international diversification drawing mainly on the resource-based view, the behavioral theory of the firm, and the transaction costs literature, we advance our understanding by investigating the explanatory power of agency costs of free cash flow arguments. Using a sample panel of 167 Italian firms longitudinally evaluated during the 1980-2010 period, this study tests whether the firm’s choice to spread operations in multiple foreign countries is conditioned by excess of free cash flow and debt, especially in firm-contexts where agency problems are exacerbated by managers or large shareholders’ opportunism. We find th…
Factors Influencing Accounting Outsourcing Practices among SMEs in Pakistan Context: Transaction Cost Economics (TCE) and Resource-Based Views (RBV) …
2014
Published version of an article from the journal:International Journal of Business and Management. Also available from the publisher:http://dx.doi.org/10.5539/ijbm.v9n7p19 The present study was conducted to identify factors that affect Pakistani manufacturing SMEs decisions to outsource management accounting practices in terms of transaction cost economics (TCE) and resource-based view (RBV). A survey of 302 SMEs was carried out using convenience sampling, a personal interview owners/managers/CFOs located in 9 major cities of Pakistan. Our multiple regression analysis revealed that the frequency of non-routine tasks, asset specificity, opportunism, trust in accountant and competition has a …
Phage-driven loss of virulence in a fish pathogenic bacterium
2012
Parasites provide a selective pressure during the evolution of their hosts, and mediate a range of effects on ecological communities. Due to their short generation time, host-parasite interactions may also drive the virulence of opportunistic bacteria. This is especially relevant in systems where high densities of hosts and parasites on different trophic levels (e.g. vertebrate hosts, their bacterial pathogens, and virus parasitizing bacteria) co-exist. In farmed salmonid fingerlings, Flavobacterium columnare is an emerging pathogen, and phage that infect F. columnare have been isolated. However, the impact of these phage on their host bacterium is not well understood. To study this, four s…
Differential Effects of Bilateral Norms on SMEs’ Export Relationships: A Dynamic Perspective
2017
Prior research has established the pivotal role of bilateral norms in relationship marketing, identifying them as effective relational governance mechanisms that firms can use to manage their international alliances with overseas intermediaries. Unfortunately, few studies have examined differential effects of specific norms on positive and negative behaviors, let alone norms’ effectiveness in the harsh export context of resource-constrained small and medium-sized enterprises (SMEs). To address these gaps, the authors explicate the effects of three norms (continuity expectations, equity, and cooperation) on both dysfunctional and productive behaviors of foreign distributors. Using two conse…
Influence of the Virtual Brand Community in Sports Sponsorship
2016
This study explores how the virtual brand community (VBC) of soccer-team supporters influences the brand's attitude toward sponsorship according to the theory of image transfer. The study provides a comparative analysis using both structural equation modeling (SEM) and qualitative comparative analysis (QCA). A total of 609 supporters of a professional, first-division Spanish soccer team provide the data. The results from SEM support the importance of control, attitude toward the team, and identification variables. However, SEM cannot assure the usefulness of variables such as trust and opportunism when evaluating the resulting attitude toward the sponsor. The results from the fuzzy-set QCA …
INVESTIGATION OF ELECTION RESULTS, NUMBERS OF PARTY MEMBERS, AND OPINION POLLS IN GERMANY
2008
Our publication focuses on two different but related topics in politics: in the first part of this publication, we investigate the influence of election results in the elections for the parliaments of the German states and for the German Diet (federal parliament) on the member numbers of the largest parties in the various states. In the second part of this publication, we consider the correlations between opinion polls and election results and focus on the question whether real election results can be predicted by opinion polls.
Enterprise System Implementation in a Franchise Context: An Action Case Study
2015
Abstract This research paper reports on a study focusing on a franchise relationship that utilizes an enterprise system (ES) to optimize its supply chain. The ES is in its post-implementation phase; however, the franchisee has challenges with inventory management due to poor data quality, which causes problems with vendor analysis and revenue control. An action case study was carried out to identify and diagnose the source of the problem, and interventions were implemented and evaluated. The findings demonstrate that several of the challenges related to poor data quality in the supply chain were influenced by problems of a socio-technical character. These included a lack of understanding of…
Electoral opportunism and water pricing with incomplete transfer of control rights
2020
One of the forms of intervention in public services that lie beyond market forces is price control. While such regulation is justified by the need to achieve social goals, empirical evidence has sh...
Practitioner views of goodwill accounting under US GAAP
2020
PurposeAccounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.Design/methodology/approachStatistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.FindingsThe respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not…