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We identify and present original analyses of four methodological issues related to using Survey of Consumer Finances data sets and illustrate these issues with recent articles published in this journal. The issues are recognizing that the respondent is not necessarily the household head, reporting race and ethnicity in conformity with Survey of Consumer Finances and federal standards, using the repeated‐imputation inference method to combine the five implicates in each survey year’s data set, and discussing the use of weighted or unweighted data in multivariate analysis. We found a considerable variation in how authors dealt with these issues, which could hinder replication or comparison of research results. Authors and reviewers should consider methodological issues related to the Survey of Consumer Finances more carefully.  相似文献   
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Section 3450 of the Canadian Institute of Chartered Accountants (CICA) Handbook requires Canadian firms to capitalize development costs that meet certain criteria and to expense those that relate to research. International Accounting Standard (IAS) No. 38 favours a similar approach. In the United States, Statement of Financial Accounting Standard (SFAS) No. 2 recommends the immediate expensing of all research and development (R&D) spending. The only exception is SFAS No. 86, which requires software development costs to be capitalized when a product successfully passes a technological feasibility test. Consequently, the Canadian financial disclosure regime provides a rich setting for testing the market valuation of capitalized R&D. Our primary research question asks whether capitalized R&D provides useful information to market participants investing in Canadian firms. We use price‐level and return models to assess the value relevance of capitalized R&D disclosed in the financial statements under Canadian GAAP. In line with expectations, using a price‐level model, we find that capitalized R&D and R&D expense as disclosed in the financial statements provide information that is value relevant to market participants. However, we find that R&D capitalized during the year helps explain returns while R&D expense does not. Thus we conclude that the application of section 3450 of the CICA Handbook produces value‐relevant information.  相似文献   
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The lack of adherence to medical advice is a widely recognized health care concern with important implications for consumer well‐being. This study advances a model for better understanding adherence behaviors by incorporating the positive emotion of hope and consumer perceptions of control. Empirical testing of the model in the context of type 2 diabetes, a lifestyle‐changing chronic illness, shows that hope generates more patient adherence. Furthermore, individuals have higher hope when they believe they are capable of performing the actions their treatment requires, and/or that their health outcomes are under their physician's control. The results indicate that health care providers can play an important role in encouraging adherence behaviors by cultivating hope and customizing their interactions with patients. Interventions aimed at increasing patient self‐efficacy or promoting patients' beliefs that health outcomes are under their physician's control are two routes to building hope. Health initiatives aimed at increasing diabetes treatment adherence should consider alternatives beyond asking patients to “take control” of their diabetes.  相似文献   
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The purpose of this paper is to stimulate discourse in the field about integration in home economics as it is evolving toward human ecology, and to serve as a basis for further discussion and action to move the field to a level of integration encompassing both diversity and unity. It is not the intent of this paper to provide a blueprint for integration but to present some underlying assumptions, meanings and issues. A series of models building toward integration are presented. The paper is based on analysis and synthesis of assumptions, concepts, philosophical perspectives and review of historical traditions in the field.  相似文献   
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After-hours pricing in foreign equity markets of multiple-listed U.S. securities appeared to be efficient in predicting New York prices in the weeks immediately following the October 1987 crash but relatively uninformative in succeeding months. By contrast, daily changes in New York prices appear to be efficiently incorporated in after-hours trading on both the Tokyo and London exchanges throughout the sample period. This paper suggests that the asymmetry and temporal variations in cross-market correlations are consistent with rational investor behavior in equity markets with nonzero transaction costs and time-varying share price volatility.  相似文献   
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We demonstrate that time stamps reported in I/B/E/S for analysts’ recommendations released during trading hours are systematically delayed. Using newswire‐reported time stamps, we find 30‐minute returns of 1.83% (?2.10%) for upgrades (downgrades), but for this subset of recommendations we find corresponding returns of ?0.07% (?0.09%) using I/B/E/S‐reported time stamps. We also examine the information content of recommendations relative to management guidance and earnings announcements. Our evidence suggests that analysts’ recommendations are the most important information disclosure channel examined.  相似文献   
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Interventions for homelessness in developing countries are frequently negative and unhelpful. They tend to exist in an environment of hostility, suspicion and apathy towards homeless people. This environment is cultivated and enhanced by negative and derogatory language and images used by politicians, the public and the media in their portrayal of homeless people as unemployed, beggars, drunks and criminals. Findings from a recently completed study of homelessness in nine developing countries suggest that this perception is largely false. This article argues that, until the popular misconception of homeless people is corrected, even the most well‐intentioned interventions will have little long‐term effect.  相似文献   
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This article examines two decades of experience enforcing a federal employer sanctions law on farm labor contractors (FLCs) who knowingly hire illegal aliens. Enforcement experience indicates that employer sanctions laws have had little effect on the number of illegal aliens hired by FLCs; indeed, FLC activity has expanded and the proportion of illegal alien workers hired appears to have increased.  相似文献   
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