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1.
This study extends current knowledge of upper echelon executive compensation beyond the CEO, specifically CFO compensation, based on whether they possess generalist or specialist skills. We find that “strategic” CFOs with an elite MBA (generalist) consistently command a compensation premium, while “accounting” CFOs (specialist) and CFOs with a non‐MBA master's degree, even from an elite institution, do not. Further, scarce “strategic” CFOs are awarded both higher salaries and higher equity‐based compensation. Our findings support the view that unique complementarities between scarce CFOs and firms increase these executives' bargaining power leading to pay premium. Our results are robust to post‐hiring years, firm sizes, board characteristics, and CFO's insider/outsider status. We contribute at the confluence of upper‐echelon compensation, executive human capital, resource‐based view, and assortative matching literatures. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
2.
Sanjiv Sabherwal Mohammad Riaz Uddin 《Journal of Business Finance & Accounting》2019,46(9-10):1171-1200
This study examines whether the celebrity or star status of a chief executive officer (CEO) affects the informativeness of his insider trades. Using three different measures to identify star CEOs in a sample of S&P 1500 firms, we find that trades of non‐star CEOs predict future abnormal returns and earnings innovations and that trades of star CEOs do not. The predictive power of non‐star CEO trades is mostly attributable to opportunistic trades, not routine trades. We also find evidence suggesting that the abnormal returns associated with non‐star CEO insider trades are due to the lower visibility and consequently less scrutiny of non‐star CEOs compared with star CEOs. 相似文献
3.
当前不断推进的营改增对企业税务管理工作提出了更高要求,对企业办税人员素质形成了新的考量。本文分析了营改增背景下税企双方对企业办税人员的素质要求,结合地方企业办税人员的素质现状,探究其影响因素。提出应严格企业办税人员准入制度,建立配套的职称晋升和有效的激励机制,为办税人员营造良好的职业发展空间,促进其综合素质的全面提升,为地方经济发展助力。 相似文献
4.
腐败作为一种社会现象已经上升为导致亡党亡国的重要问题。党员队伍不断地被侵蚀直至灭亡已经不再是危言耸听。然而,腐败作为社会现象,同样也是文化的集中反映。故文章通过从文化角度中的"一把手"封建文化、官本位文化、官系圈文化以及党员思想建设文化四个方面分析了党员干部腐败原因,以便更好地针对党员干部腐败问题采取措施,防患于未然。 相似文献
5.
Bertrand Malsch 《Accounting, Organizations and Society》2011,36(7):456-476
In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective. 相似文献
6.
Zheng Gu 《The Service Industries Journal》2013,33(7):995-1005
This study empirically investigated the determinants of cash compensation for chief executive officers (CEOs) for US airlines in the post-9.11 period. After an analysis of 53 firm-year observations from 2002 to 2004, we found that the airline CEO cash compensation was positively correlated with the size and revenue efficiency of an airline firm whereas growth, debt use, profitability, and stock performance were irrelevant to the compensation. Larger airlines with better revenue-generating ability tended to offer high cash compensation to their CEOs. Our findings suggest that the pay-for-performance principle has yet to be fully implemented in the airlines industry. To minimize agency problems and enhance the firm value of US airlines, CEO compensation should be based not only on revenue efficiency but also on profitability and stock performance. 相似文献
7.
美国陆军初级职业军事教育在借鉴中形成,在创新中不断发展,其主体结构相对稳定,又可根据战争经验、客观需求适时调整,整个体系科学、合理、灵活应变。 相似文献
8.
军校学员作为我军现代化军事人才的重要组成部分,是实现科技强军的重要力量,其思想政治素质的高低关系着我军建设的成败。本文从新时期军校学员思想政治教育的教育环境、教育主体、教育要求面临的挑战出发,提出军校思想政治教育要统筹协调,营造良好思想政治教育环境;要创新方式,提高思想政治教育的实效性;要突出特色,增强思想政治教育的针对性。 相似文献
9.
普通高校国防生的军事体能训练往往沿袭了一般大学生的体育训练方式,针对性不强,影响了国防生军事体能素质的提高。文章认为,对国防生进行强化体能训练,应坚持正确教育引导,强化新生入学训练,大力开展体能比武,狠抓体能训练管理,定期进行体能考核。 相似文献
10.
防止公职人员利益冲突的路径选择——以人性为视角 总被引:1,自引:0,他引:1
公职人员的利益冲突问题是一个新的廉政建设研究领域。国(境)内外实践证明,利益冲突是腐败发生的重要根源,是导致政府行政行为非法性、政府信任危机的必然逻辑结果,其产生根源于人性趋利的本质特性。因此,防止公职人员利益冲突,须以人性趋利的本质特性为基点,以利益阻隔为路径,以制度的针对性、操作性与实效性为目标。基于此须设立防止利益冲突三道防线:建立良好的公职人员职业保障体系,让其不想;加大利益冲突的个人成本,让其不敢;创新权力约束与监督机制,让其不易。 相似文献