全文获取类型
收费全文 | 65篇 |
免费 | 7篇 |
专业分类
财政金融 | 45篇 |
计划管理 | 8篇 |
经济学 | 2篇 |
运输经济 | 1篇 |
旅游经济 | 1篇 |
贸易经济 | 8篇 |
经济概况 | 7篇 |
出版年
2023年 | 1篇 |
2022年 | 1篇 |
2021年 | 5篇 |
2020年 | 3篇 |
2019年 | 2篇 |
2018年 | 10篇 |
2017年 | 7篇 |
2016年 | 1篇 |
2015年 | 2篇 |
2014年 | 3篇 |
2013年 | 6篇 |
2012年 | 3篇 |
2011年 | 3篇 |
2010年 | 2篇 |
2009年 | 2篇 |
2008年 | 1篇 |
2007年 | 2篇 |
2006年 | 2篇 |
2005年 | 2篇 |
2003年 | 1篇 |
2002年 | 2篇 |
2001年 | 1篇 |
2000年 | 2篇 |
1999年 | 2篇 |
1998年 | 1篇 |
1997年 | 1篇 |
1992年 | 1篇 |
1991年 | 1篇 |
1986年 | 1篇 |
1984年 | 1篇 |
排序方式: 共有72条查询结果,搜索用时 15 毫秒
1.
Kiridaran Kanagaretnam Jimmy Lee Chee Yeow Lim Gerald Lobo 《Review of Accounting Studies》2018,23(4):1588-1628
Using an international sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics. We explore the effects of two country-level institutional characteristics—strength of legal institutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when the legal institutions in a country are stronger and is more pronounced when the capital market pressure is stronger. Finally, we examine the relation between societal trust and tax evasion, an extreme and illegal form of tax avoidance. We show that societal trust is negatively related to tax evasion and the negative relation is less pronounced when legal institutions are stronger. 相似文献
2.
We investigate whether accounting comparability is associated with the likelihood that CEO compensation is tied to relative accounting performance (e.g., return on assets). We predict that higher accounting comparability increases the risk-sharing benefit of accounting-based RPE because peer firm performance better controls for common risk in RPE firm performance. Thus, firms that have higher accounting comparability with potential performance peers will be more likely to include accounting-based RPE as a component of the total CEO compensation contract. We find support for this prediction using (1) an explicit test design that relies on the ex ante terms of CEO compensation contracts obtained from proxy disclosures, and (2) an implicit design that relies on the actual realizations of CEO compensation. To provide further evidence, we examine the association between accounting comparability and the selection of performance peers when the CEO compensation contract includes an accounting-based RPE component. We find that higher comparability between the RPE firm and a potential peer firm increases (decreases) the potential peer firm’s likelihood of being selected into (dropped from) the peer group. Cross-sectional analyses show that this association is less pronounced, or not present, when the relative performance measure is price-based (as opposed to accounting-based), indicating that these results do not merely reflect a more general role of comparability in all RPE contracts. 相似文献
3.
We examine the relationships with firm performance of the internal pay gap among individual members of the top management team(TMT) and the compensation level o... 相似文献
4.
Gerald J.Lobo 《China Journal of Accounting Research》2017,(1):1-7
<正>1.Why carry out accounting research in the banking industry?1.1.Why focus on the banking industry?The banking industry is critically important to national an... 相似文献
5.
Charles Jebarajakirthy Antonio Lobo Chandana Hewege 《International Journal of Consumer Studies》2015,39(2):180-192
The bottom of the pyramid (BOP) market comprises a huge customer size of approximately 4 billion globally; hence, segmentation is necessary within this market. The BOP market refers to an aggregate of customers who survive on relatively low‐income levels. In this respect, youth in war‐affected regions can be considered to be a segment of the BOP market. However, there is scant research on customers' attitudes and purchase behaviours in the BOP markets or segments therein. Hence, the purpose of this research is to investigate war‐affected youth's attitudes towards microcredit and the related drivers of these attitudes. The literature revealed four types of attitudes towards microcredit: positive affect, perceived benefits, perceived deterrents and default risk perceptions. Also, knowledge of microcredit and entrepreneurial desire were considered to be the drivers of these attitudes. A total of 795 valid completed surveys were collected from youth aged 18 and above who live in the Northern Province of Sri Lanka. The findings revealed that positive affect enhanced intentions to obtain microcredit, whereas perceived deterrents reduced them. Knowledge of microcredit enhanced attitudes towards microcredit. Also, entrepreneurial desire enhanced the association between positive affect and intentions to obtain microcredit and it decreased the negative association between perceived deterrents and intentions to obtain microcredit. The implications to theory and practice have been discussed which will go a long way in enhancing the attitudes towards microcredit among war‐affected youth and possibly those in the other segments of the BOP market. 相似文献
6.
This study examines bank managers' three major motivations for discretionary behavior with respect to loan loss provisions: signaling, income smoothing, and capital management. To do so, it utilizes a bank-specific time-series regression approach that captures heterogeneity in the banks' priorities and strategies for alternative motives and compares the results to those from alternative model specifications. The statistical tests and results presented in this study lead to three conclusions. First, significant results for the income smoothing hypothesis are robust to the various model specifications. Second, average signaling coefficients estimated from bank-specific regressions are systematically larger than corresponding coefficients from pooled time-series cross-sectional regressions and are statistically significant. Finally, bank managers appear to use loan loss provisions to manage their regulatory capital levels by comparing them with the minimum ratios specified by regulators rather than with a time-series bank-specific ratio or pooled time-series cross-sectional mean ratio. 相似文献
7.
When looking for help with a task at work, people turn to those best able to do the job. Right? Wrong. New research shows that work partners tend to be chosen not for ability but for likability. Drawing from their study encompassing 10,000 work relationships in five organizations, the authors have classified work partners into four archetypes: the competent jerk, who knows a lot but is unpleasant; the lovable fool, who doesn't know much but is a delight; the lovable star, who's both smart and likable; and the incompetent jerk, who.. .well, that's self-explanatory. Of course, everybody wants to work with the lovable star, and nobody wants to work with the incompetent jerk. More interesting is that people prefer the lovable fool over the competent jerk. That has big implications for every organization, as both of these types often represent missed opportunities. Because they are liked by a disproportionate number of people, lovable fools can bridge gaps between diverse groups that might not otherwise interact. But their networking skills are often developed at the expense of job performance, which can make these employees underappreciated and vulnerable to downsizing. To get the most out of them, managers need to protect them and put them in positions that don't waste their bridge-building talents. As for the competent jerks, too often their expertise goes untapped by people who just can't put up with them. But many can be socialized through coaching or by being made accountable for bad behavior. Others may need to display their competence in more isolated settings. Intriguingly, managers aren't limited to leveraging people that others like and changing those that others loathe. They also can create situations in which people are more apt to like one another, whatever their individual qualities. 相似文献
8.
CEO stock options and analysts’ forecast accuracy and bias 总被引:1,自引:1,他引:0
Kiridaran Kanagaretnam Gerald J. Lobo Robert Mathieu 《Review of Quantitative Finance and Accounting》2012,38(3):299-322
This paper investigates the relationship between CEO stock options and analysts’ earnings forecast accuracy and bias. A higher
level of stock options may induce managers to undertake riskier projects, to change and/or reallocate their effort, and to
possibly engage in gaming (such as opportunistic earnings and disclosure management). These managerial behaviors result in
an increase in the complexity of forecasting and hence, less accurate analysts’ forecasts. Analysts’ optimistic forecast bias
may also increase as the level of stock options pay increases. Because forecast complexity increases with stock options pay,
analysts, needing greater access to management’s information to produce accurate forecasts, have incentives to increase the
optimistic bias in their forecasts. Alternatively, a higher level of stock options pay may lead to improved disclosure because
it better aligns managers’ and shareholders’ interests. The improved disclosure, in turn, may result in more accurate and
less biased analysts’ forecasts. Our empirical evidence indicates that analysts’ earnings forecast accuracy decreases and
forecast optimism increases as the level of CEO stock options increases. This evidence suggests that the incentive alignment
effects of stock options are more than offset by the investment, effort allocation and gaming incentives induced by stock
options grants to CEOs. 相似文献
9.
This paper examines the market reaction to the public announcement of going-concern (GC) opinions through the news media. In the early 2000s, NASDAQ and AMEX required firms listed on their exchanges to publicly announce previously disclosed information, such as the issuance of a GC opinion, through a press release or the news media. We examine the stock market reaction to the re-release of GC opinions. We find significant abnormal stock return volatility and trading volume at the re-release of this information. Further, based on an analysis of intraday transactions, we find higher abnormal trading activity in small trades around the re-release of the GC opinion, but largely no changes in large trades during the same period. In this respect, the investors that initiate the small trades act as if they are surprised by the information contained in the press release of GC opinions. Such an action, in turn, can be viewed as evidence of a delayed response to the information in GC opinions by a section of investors. 相似文献
10.
The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests 下载免费PDF全文
Gerald J. Lobo Luc Paugam Dana Zhang Jean François Casta 《Contemporary Accounting Research》2017,34(1):118-153
Using a sample of firms from France, where the law requires the use of two auditors, we study the effect of auditor pair composition on audit quality by examining a specific account, goodwill impairment. We document that firms audited by a Big 4–non‐Big 4 auditor pair (BS) are more likely to book an impairment and book a larger impairment than firms audited by a Big 4–Big 4 auditor pair (BB) when low‐performance indicators suggest a greater likelihood of impairment. Moreover, firms audited by a BB pair reduce impairment disclosures when they book impairments, while firms audited by a BS pair do not, suggesting lower transparency for firms audited by a BB pair. Our results inform investors and firms in mandatory joint audit regimes, as well as regulators who are considering requiring joint audits. 相似文献