首页 | 本学科首页   官方微博 | 高级检索  
文章检索
  按 检索   检索词:      
出版年份:   被引次数:   他引次数: 提示:输入*表示无穷大
  收费全文   584篇
  免费   27篇
  国内免费   5篇
财政金融   218篇
工业经济   14篇
计划管理   77篇
经济学   96篇
综合类   75篇
运输经济   2篇
贸易经济   73篇
农业经济   5篇
经济概况   56篇
  2023年   14篇
  2022年   13篇
  2021年   19篇
  2020年   27篇
  2019年   12篇
  2018年   12篇
  2017年   8篇
  2016年   18篇
  2015年   26篇
  2014年   42篇
  2013年   30篇
  2012年   37篇
  2011年   63篇
  2010年   55篇
  2009年   51篇
  2008年   39篇
  2007年   34篇
  2006年   53篇
  2005年   23篇
  2004年   9篇
  2003年   11篇
  2002年   10篇
  2001年   2篇
  2000年   4篇
  1998年   2篇
  1995年   2篇
排序方式: 共有616条查询结果,搜索用时 15 毫秒
1.
以A股市场2006—2012年IPO公司为研究对象,探讨异常审计费用与审计质量的相关性及其在IPO定价中的作用。结果发现:对全样本,异常审计费用与IPO抑价水平显著负相关,与可操纵性应计利润的绝对值和股票上市后的长期市场表现不相关;当考虑异常审计费用的方向时,正的异常审计费用与IPO抑价水平、可操纵性应计利润的绝对值显著负相关,与股票上市后的长期市场表现显著正相关,而负的异常审计费用与三者的相关性均不显著。这表明作为会计师事务所努力程度的体现,正的异常审计费用不会损害审计质量,相反在一定程度上能提升审计质量。因此,监管部门应更多地关注审计收费不足所存在的风险。  相似文献   
2.
Contrary to other markets where underwriters perform a combined role of underwriting and sponsoring in an Initial Public Offering (IPO), IPO issuers in Hong Kong must appoint at least one sponsor in addition to the underwriters. The splitting of the single role of underwriters into two separate ones offers an ideal setting to disentangle the effects of the two roles and to examine which of the two roles—sponsor or underwriter—is more important in explaining IPO underpricing and initial volatility in the Hong Kong equity market. Interestingly, our findings provide supportive evidence that the sponsor reputation does matter in an IPO and it is even more significant than the underwriter reputation in explaining the IPO underpricing phenomenon. Given the recent high-tech fervor, our research goes deeper to examine specifically the role of sponsors on high-tech firms, with results indicating that the reliance on sponsors is higher for traditional issuers than for technology firms. We further discover that sponsors and underwriters are playing substitution roles rather than complementary roles. In order to examine the regulatory policy impact, our research also compares the role of IPO sponsors before and after the launch of the new sponsor regulatory regime in 2013. The empirical findings lend support to our argument that after the launch of the new regulations, public awareness of sponsors is raised, respect towards more reputable sponsor increases, and thus, the role of sponsors becomes more important than before.  相似文献   
3.
ABSTRACT

We explore the link between third-party certification (venture capital backing, analyst following and having a top underwriter), and post-IPO acquisition activity through the reduction in valuation uncertainty channel. In a sample of 2,424 U.S. IPOs, we find that third-party certification facilitates post-IPO acquisitions. The certified firms are both more likely and conduct acquisitions sooner after the IPO. Our results support the notion that third-party certification reduces post-IPO valuation uncertainty and thereby facilitates a more efficient acquisition strategy.  相似文献   
4.
Most research on employee stock plan participation investigates the effects of such forms of ownership on employee attitudes, leaving our understanding of the individual differences that contribute to employee ownership largely unknown. Drawing from the consumer behavior literature, our study explores the effect of organization-based identity on the decision to participate in an employee stock purchase plan. The study was conducted in a newly public firm where we examine the effect of organization-based identity on the purchase decision in two time periods. The first point in time was the initial public offering (IPO), when the employee has little information on how the firm's stock will perform in the market. The second point in time was the first quarter following the IPO, when employees have market data to help them with decision-making. Results indicate that, as predicted, organization-based identity is associated with participation in an employee stock purchase plan, at both points in time, above and beyond the influence of several economic and psychological predictors reported in prior studies.  相似文献   
5.
We examine whether the market values continuing venture capital (VC) investor involvement in firms post-IPO. Compared to the US, Australian VC investors exit their investments post-IPO by on-market sales rather than distribution of holdings to their investors. Lockup periods tend to be longer and ownership thresholds for reporting trades lower. We find that the market responds positively to buy transactions, negatively to sell transactions of VC investors and negatively to the resignation of VC directors. These results are consistent with VC investors in the firm having a positive influence and creating value from which the VCs and other shareholders benefit.  相似文献   
6.
This paper examines the impact of cross-country variation in shareholders' and debt holders' rights on post-IPO performance and survival of newly listed stocks across the globe. Using a sample of 10,490 initial public offerings (IPOs) in 40 countries between 2000 and 2013, we find that post-IPO performance and survival is better in countries with stronger shareholder protection, but the impact of creditor protection is negative i.e. stronger creditor protection leads to poor post-IPO performance and survival. This effect is driven by rules requiring creditors’ consent for company reorganization and the mandatory replacement of incumbent managers. Reputable IPO advisors exacerbate the positive impact of shareholder rights and the negative impact of creditor rights.  相似文献   
7.
以1993~2015年我国A股IPO公司为样本,检验了我国资本市场IPO制度的渐进式改革对IPO定价效率的作用,并进一步研究了盈余管理在两者作用过程中的中介作用。研究结果发现,除额度管理到指标管理阶段改革没有对IPO定价效率产生显著影响外,其他各阶段改革均有效提高了短窗口期的IPO定价效率,并且IPO公司的盈余管理在这一过程中起到了显著的中介作用。此外,进一步研究还发现IPO制度改革降低了中长期窗口的IPO定价效率,并且IPO制度改革在不同市场化程度的地区和牛熊市期间对IPO定价效率的作用并不相同。研究结论为IPO注册制改革过程中加强对IPO公司盈余管理的监管提供了参考依据。  相似文献   
8.
张劲帆  李丹丹  杜涣程 《金融研究》2020,475(1):190-206
本文通过对比2009年7月1日至2014年6月30日IPO市场化定价发行阶段与2014年7月1日至2018年6月30日IPO限价发行阶段共1950个IPO样本,发现IPO限价发行对于新股在二级市场股价表现具有“弹簧效应”:即抑制股票一级市场发行价格会造成新股在二级市场价格短期内超涨,限价发行新股的二级市场定价显著高于市场化定价发行新股的二级市场定价。限价发行引起的过高二级市场定价最终导致股票长期回报率低下。另外,创业板公司“弹簧效应”显著强于主板公司。这些实证结果都可以被本文提出的一级市场价格压抑造成二级市场非理性投资者上涨预期一致、盲目追涨的理论模型所解释。本文的研究指出抑制股票一级市场定价虽然形式上可以解决新股发行价过高问题,但是却造成二级市场更大的价格扭曲。这一发现为进一步完善我国IPO发行定价机制提供了依据。  相似文献   
9.
In this study, we use initial public offerings (IPOs) in China to investigate how online stock forums influence information asymmetry and IPO valuation. The empirical analysis isolates the underpricing and overvaluation components of initial returns. The number of forum comments, postings, and readings are positively associated with initial returns and the degree of underpricing, implying that forums create noise that exacerbates information asymmetry during IPOs. This effect is amplified by the quiet period regulation, which drives investors to rely on online discussion forums to obtain information. Through sentiment analyses of forum posts and media coverage, we find that the negative effect of online forums is more prominent when bad news prevails. We clarify the role of online stock forums in IPO pricing and information asymmetry by separating underpricing from overvaluation in initial returns.  相似文献   
10.
This paper investigates the determinants of a “successful” IPO from a corporate governance perspective upon a representative sample of European listings from 2000 to 2015. We use an extensive dataset of market performance, financial data, and corporate governance characteristics to run the investigation. Differently from previous studies, our analysis embraces both a short‐term perspective and a medium–long‐term perspective, where the board of directors seems to perform different tasks, moving from a value creation to a value protection strategy. Among the others, we find that board size, board independence, and their qualifications, together with their experience in other boards, are associated with a positive performance of the IPO in a short‐term horizon and in the medium–long‐term period, although significant differences emerge among those time perspectives.  相似文献   
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号