全文获取类型
收费全文 | 131篇 |
免费 | 5篇 |
专业分类
财政金融 | 49篇 |
工业经济 | 8篇 |
计划管理 | 17篇 |
经济学 | 12篇 |
综合类 | 4篇 |
运输经济 | 1篇 |
贸易经济 | 38篇 |
农业经济 | 2篇 |
经济概况 | 5篇 |
出版年
2024年 | 1篇 |
2023年 | 4篇 |
2021年 | 6篇 |
2020年 | 3篇 |
2019年 | 10篇 |
2018年 | 9篇 |
2017年 | 10篇 |
2016年 | 2篇 |
2015年 | 4篇 |
2013年 | 17篇 |
2012年 | 4篇 |
2011年 | 6篇 |
2010年 | 5篇 |
2009年 | 3篇 |
2008年 | 4篇 |
2007年 | 4篇 |
2006年 | 3篇 |
2005年 | 1篇 |
2004年 | 2篇 |
2003年 | 3篇 |
2002年 | 4篇 |
2001年 | 3篇 |
2000年 | 6篇 |
1999年 | 3篇 |
1998年 | 1篇 |
1997年 | 3篇 |
1996年 | 4篇 |
1995年 | 4篇 |
1994年 | 3篇 |
1993年 | 2篇 |
1992年 | 1篇 |
1986年 | 1篇 |
排序方式: 共有136条查询结果,搜索用时 31 毫秒
41.
42.
One of the major issues in the developing world today is the alleviation of poverty and it is acknowledged that public sector accounting has a key role to play in this through the effective allocation of resources. Implementing public sector accounting changes in developing nations has been a key agenda of international organizations since the 1980s. This study, drawing on the ideas of new institutionalism, strives to explore the implementation of public sector accounting reforms in two less developed countries (LDCs), namely Nepal and Sri Lanka. The empirical findings of the study demonstrate that, while internationally propagated public sector accounting reform ideas have not gone beyond the trial/proposal stage in Nepal, colonialism has bequeathed on Sri Lanka the promotion of accounting education and training, enabling the country to implement some of these reform ideas. However, increasing resistance to accounting changes at the lower administrative level, witnessed in both countries, indicates a need to understand the contexts of LDCs and to fulfil basic preconditions prior to disseminating/embarking on reforms there. 相似文献
43.
Based on the authors' recent study published in the Journal of Financial Economics , this article summarizes new evidence on the first-day and aftermarket price performance of a firm's first public offer of bonds after its equity IPO. Unlike equity IPOs, such bond IPOs are not underpriced on average. However, bonds that are more equity-like (junk bonds) are underpriced at the initial offer whereas high-grade debt is actually overpriced. This finding supports the view that riskier debt issues have a larger equity component and, as a consequence, a higher degree of information asymmetry.
The authors' study also showed that less prestigious underwriters are associated with more underpriced offers, and that the issuer's stock market listing plays an important role in determining the first-day price performance of bond IPOs. The degree of underpricing is lower for bonds issued by firms whose equity is listed on NYSE/AMEX than for bonds issued by firms listed on Nasdaq. Finally, the aftermarket performance for the full sample and various subsamples is consistent with bond market efficiency in the sense that, once prices adjust after the first day of trading, there are no clearly exploitable opportunities for excess returns. 相似文献
The authors' study also showed that less prestigious underwriters are associated with more underpriced offers, and that the issuer's stock market listing plays an important role in determining the first-day price performance of bond IPOs. The degree of underpricing is lower for bonds issued by firms whose equity is listed on NYSE/AMEX than for bonds issued by firms listed on Nasdaq. Finally, the aftermarket performance for the full sample and various subsamples is consistent with bond market efficiency in the sense that, once prices adjust after the first day of trading, there are no clearly exploitable opportunities for excess returns. 相似文献
44.
Ajay Adhikari Marc I. Lebow Hao Zhang 《Journal of International Accounting, Auditing and Taxation》2004,13(1):53-69
We report the results of a survey of international U.S. companies focused on the selection of international accounting software. We investigate the relationships among firm characteristics (size and degree of internationalization), international features of accounting software (multicurrency, multireporting, and multilingual), and general selection criteria (support and security, hardware and operating platforms, and flexibility and cost). We find that firms’ reported preferences for international features differ depending on size and degree of internationalization. However, the relationship between firm characteristics and general selection criteria is not significant. The implication from our results is that firm characteristics should be an important consideration in the selection and design of international accounting software. 相似文献
45.
While previous research on the relationship between market share (MS) and business profitability (BP) has found a positive relationship, its nature (i.e. direct versus spurious), its context-specificity, and the validity of MS as a predictor of BP have not been adequately addressed. Employing path analysis, this study examined the nature of this relationship across a taxonomy of homogeneous environments. The major findings were that (1) the association between MS and BP is context-specific; (2) both direct and spurious relationships exist, and their relative strengths vary across environments; and (3) the validity of MS as a predictor of BP is context-specific. Further, key firm conduct variables accounting for the spuriousness have been identified. Finally, implications of these findings for managers pursuing market share as a goal are discussed. 相似文献
46.
Ajay Samant 《Journal of Financial Services Research》1996,10(1):43-57
This study examines the relationship between the probability and extent of a firm's participation in interestrate swap markets and the magnitude of some of its operating and financial ratios. These ratios are selected to proxy incentives to reduce agency costs of leverage and information asymmetry in credit markets. The data on swap usage are obtained from disclosures mandated by SFAS 105. The results suggest that fixed-rate payers, compared to non-swap-users, have more leverage, greater profitability, more growth options, less operating risk, lower ratios of fixed to total assets, and more divergent earnings estimates. On the other hand, floating-rate payers do not seem to have financial and operating characteristics significantly different from non-swap-users, although they do have less divergent earnings estimates.This study is based, in part, on one of the essays in my doctoral dissertation at Indiana University. Further research was supported by a grant from the Western Michigan University Faculty Research and Creative Activities Support Fund. The study has also benefited from comments on an earlier version by participants at the Eastern Finance Association Annual Meetings, 1993. 相似文献
47.
We study mutual fund mergers between 1999 and 2001 to understand the role and effectiveness of fund boards. Some fund mergers—typically across-family mergers—benefit target shareholders but are costly to target fund directors. Such mergers are more likely when funds underperform and their boards have a larger percentage of independent trustees, suggesting that more-independent boards tolerate less underperformance before initiating across-family mergers. This effect is most pronounced when all of the fund's directors are independent, not the 75% level of independence required by the SEC. Higher-paid target fund boards are less likely to approve across-family mergers that cause substantial reductions in their compensation. 相似文献
48.
This paper documents the range of portfolio manager ownership in the funds they manage and examines whether higher ownership is associated with improved future performance. Almost half of all managers have ownership stakes in their funds, though the absolute investment is modest. Future risk-adjusted performance is positively related to managerial ownership, with performance improving by about 3 basis points for each basis point of managerial ownership. These findings persist after controlling for various measures of fund board effectiveness. Fund manager ownership is higher in funds with better past performance, lower front-end loads, smaller size, longer managerial tenure, and funds affiliated with smaller families. It is also higher in funds with higher board member compensation and in equity funds relative to bond funds. Future performance is positively related to the component of ownership that can be predicted by other variables, as well as the unpredictable component. Our findings support the notion that managerial ownership has desirable incentive alignment attributes for mutual fund investors and indicate that the disclosure of this information is useful in making portfolio allocation decisions. 相似文献
49.
Supreet S. Bhullar Vinay K. Nangia Ajay Batish 《Technology Analysis & Strategic Management》2017,29(10):1210-1224
The present study deals with the engagement of academics with the industry using different channels for the transfer of knowledge and technology. The study provides empirical evidence substantiating the effect of the frequency of use of the different channels of interaction in explaining the relationship between past collaborative experience of the academic and the outcomes of academia–industry collaboration. The results indicate that past collaborative experience develops strong insights into industrial problems, opens up avenues for research projects, leads to industrial funding and builds research networks. The prospects of commercialisation of research of the academic are also rooted in past collaborative experience. The results also reveal that the frequency of use of the traditional and bi-directional channels partially mediate the relationship between the collaborative experience and the outcomes of collaboration, validating that higher collaborative experience leads to increased frequency of use of channels that results in improved outcomes of academia–industry collaboration. 相似文献
50.