全文获取类型
收费全文 | 51篇 |
免费 | 3篇 |
专业分类
财政金融 | 15篇 |
工业经济 | 1篇 |
计划管理 | 7篇 |
经济学 | 2篇 |
综合类 | 3篇 |
贸易经济 | 17篇 |
农业经济 | 6篇 |
经济概况 | 3篇 |
出版年
2022年 | 1篇 |
2019年 | 2篇 |
2018年 | 1篇 |
2017年 | 1篇 |
2016年 | 1篇 |
2014年 | 2篇 |
2013年 | 7篇 |
2012年 | 4篇 |
2011年 | 2篇 |
2010年 | 6篇 |
2009年 | 1篇 |
2008年 | 9篇 |
2007年 | 1篇 |
2004年 | 1篇 |
2003年 | 2篇 |
2002年 | 3篇 |
2000年 | 2篇 |
1998年 | 2篇 |
1997年 | 1篇 |
1996年 | 1篇 |
1993年 | 1篇 |
1992年 | 2篇 |
1983年 | 1篇 |
排序方式: 共有54条查询结果,搜索用时 109 毫秒
1.
N. K. Chidambaran Kose John Zhaoyun Shangguan Gopala Vasudevan 《Review of Quantitative Finance and Accounting》2010,34(3):327-349
We study mergers and acquisition during the period from 1988 to 2005 and examine the impact of merger market intensity, i.e.,
merger waves, on the means of payment and the returns to target and acquirer shareholders. We use two proxies to measure the
intensity of the merger market—the number of mergers in the trailing 12-month period prior to a merger and the total dollar
volume of mergers in the trailing 12-month period prior to a merger—and use these measures to define hot and cold merger markets.
We find that stock financing is more common after a stock price run-up for the acquiring firm and in hot merger markets. We
also find that the acquisition premium is larger in hot merger markets. Returns to acquiring company shareholders are lower
for stock financed mergers and are lower when merger markets are intense. Our results are consistent with the predictions
of the behavioral theory for merger waves. 相似文献
2.
3.
Effect of modern rice varieties and irrigation on household income distribution in Nepalese villages
Since high-yielding modern rice varieties (MVs) are adopted only in favorable production environments, significant regional productivity differentials have emerged in Nepal. This study explores the distributional consequences of such differential MV adoption based on an intensive survey of favorable and unfavorable villages. We found that MV adoption increased returns to land but decreased family labor earnings from rice production, as it facilitated the substitution of hired for family labor. As a result, the differential MV adoption did not significantly worsen the household income distribution according to the results of the counterfactual Gini decomposition analysis. 相似文献
4.
Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members,CFOs, and External Auditors 下载免费PDF全文
Jeffrey Cohen Ganesh Krishnamoorthy Arnold Wright 《Contemporary Accounting Research》2017,34(2):1178-1209
The recent financial crisis has brought to the forefront the need for companies to effectively manage their risks. In this regard, one approach that has gained prominence is enterprise risk management (ERM). Importantly, little is known about the link between ERM and the financial reporting process. This link is critical, because it is imperative that financial reporting adequately depicts the financial status (e.g., valuations, estimates) and associated risks of a company as revealed by ERM. Additionally, from an auditing perspective, ERM affects the risks of misstatement, which should impact audit planning. Accordingly, the objective of this study is to examine the experiences of audit partners, CFOs, and audit committee (AC) members (“the governance triad”) on the link between ERM and the financial reporting process. To determine whether members of the governance triad focus on monitoring, strategy, or both, we also examine their definition of and experiences with ERM with respect to agency and/or resource dependence theory. To address these issues, we conduct semistructured interviews of experienced individuals that form the governance triads from 11 public companies. There are three major findings from our study. First, importantly, all three types of participants see a strong link between ERM and the financial reporting process. Second, despite recognition of the broad nature of ERM, the predominant experiences of the actual roles played by triad members center on agency theory, while resource dependence may be relatively underemphasized by all triad members. Finally, CFOs and AC members indicate that auditors may be especially underutilizing ERM in the audit process, suggesting an “expectations gap.” 相似文献
5.
This paper examines the interrelationship between two hierarchically structured functional capabilities pertinent in the organizational procurement process, and the impact of these capabilities on procurement process performance. These functional capabilities operate at different levels in an organization's procurement process. We draw upon resource- and knowledge-based views of the firm to theorize that in this hierarchy of information technology-enabled procurement capabilities, the higher-level capability – procurement integration competence – enables firms to develop and deploy a lower-level capability – digital procurement competence. Further, we theorize that the lower-level capability impacts procurement process performance directly and completely mediates the relationship between higher-level capability and performance. Thus, although performance is impacted directly only by the lower-level capability, the higher-level capability facilitates the development and use of the lower-level capability. Our research model is tested using survey data from a large sample of 412 manufacturing firms. The results provide strong support for the proposed research model. In particular, we find that as hypothesized, the impact of procurement integration competence on performance is completely mediated by digital procurement competence. Our results suggest that when examined at the procurement process level, the impact of higher-level capabilities may be manifested completely through the lower-level capabilities. Theoretical and practical implications of the research are discussed. 相似文献
6.
Wilfred Amaldoss Teck-Hua Ho Aradhna Krishna Kay-Yut Chen Preyas Desai Ganesh Iyer Sanjay Jain Noah Lim John Morgan Ryan Oprea Joydeep Srivasatava 《Marketing Letters》2008,19(3-4):417-429
Much of experimental research in marketing has focused on individual choices. Yet in many contexts, the outcomes of one’s choices depend on the choices of others. Furthermore, the results obtained in individual decision making context may not be applicable to these strategic choices. In this paper, we discuss three avenues for further advancing our understanding of strategic choices. First, there is a need to develop theories about how people learn to play strategic games. Second, there is an opportunity to enrich standard economic models of strategic behavior by allowing for different types of bounded rationality and by relaxing assumptions about utility formulation. These new models can help us to more accurately predict strategic choices. Finally, future research can improve marketing practice by designing better mechanisms and validating them using experiments. 相似文献
7.
The primary objective of the present study is to understand mentoring relationships in Indian organizations from the mentors’ perspective. In particular, the study examines whether the learning goal orientation of a mentor can significantly influence the mentoring process and outcomes for the mentor in a mentoring relationship. Two hundred and thirty‐six participants were selected using purposive sampling. Data were gathered using standardized questionnaires. Mediating effects were investigated using the PROCESS model by Hayes, Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression Based Approach. The results indicate high levels of support for several hypotheses examining the direct effects of learning goal orientation on willingness to engage by the mentor, mentoring functions provided and mentor outcomes (personal learning and self enhancement). The overall findings of the study suggest that mentors are not only ‘providers’ but also ‘receivers of learning’. Limitations and directions for future research are also discussed in the paper. 相似文献
8.
9.
Sarv Devaraj Ganesh Vaidyanathan Abhay Nath Mishra 《Journal of Operations Management》2012,30(7-8):509-520
Despite the widespread adoption of e-procurement by firms in recent years, academic research examining the mechanisms through which e-procurement applications lead to performance has been scarce. Anecdotal evidence points to numerous situations where companies have failed to harness the potential of e-procurement. In this paper, we argue that online purchase volume and mix flexibilities facilitated by these applications play a significant role in the ability of firms to benefit from e-procurement. We examine this tenet from both an economic as well as a social perspective. We propose that increased online purchase volume flexibility as well as online purchase mix flexibility can be facilitated by two mechanisms – supplier customization as explained by transaction costs perspective, and information sharing between supply chain partners using a social exchange theoretical perspective. The increased purchase volume and mix flexibility in turn leads to better performance along the dimensions of cost, quality, and delivery. We present and test a nuanced perspective where we argue that (i) the effect of supplier customization on both purchase volume and mix flexibilities will be moderated by the frequency of transactions conducted online, and (ii) the effect of information sharing on both purchase volume and mix flexibilities will be moderated by trust in the supplier. We estimate our research model using survey data collected from 130 purchasing and procurement managers. We find strong support for our proposed research model with results indicating that purchase volume and mix flexibilities play a vital mediating role in impacting e-procurement performance. Theoretical and practical implications of the findings are discussed. 相似文献
10.
Kose John Steven Freund Duong Nguyen Gopala K. Vasudevan 《Journal of Corporate Finance》2010,16(3):259-275
We examine the announcement-period acquirer returns and target values for a large sample of cross-border acquisitions by U.S. firms, differentiating between private and public targets and paying particular attention to the legal protection of minority shareholders in the target country. For high-protection target countries, acquirer announcement-period returns are significantly negative for public targets and significantly positive for private targets. For low-protection target countries, the acquirer returns are significantly positive for public targets and insignificantly different from zero for private targets. For public targets, acquirer returns are decreasing and target-firm values and acquisition premia are increasing with the level of investor protection. For private targets, investor protection does not affect acquirer returns or target-firm values. We find that bidder returns decrease with the level of creditor protection in the target country and increase with the quality of accounting standards. Our results also show that in low- protection countries, firm-level corporate governance mechanisms, such as higher insider ownership, may substitute for the lower level of investor protection. 相似文献