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1.
Exploiting a unique conditional disclosure mandate on management earnings forecasts (MEFs) in China, we examine the differential effects of voluntary and mandatory MEFs on the cost of debt. We find that firms providing voluntary MEFs have lower cost of debt than do mandatory forecasters and nonforecasters. The results of the channel analyses reveal that voluntary forecasters have greater commitment to voluntary MEFs in future periods than do mandatory forecasters and nonforecasters, and the precision, accuracy, and timeliness of MEFs are higher for voluntary forecasters than for mandatory forecasters. Additional analyses show that the differential effects of voluntary and mandatory MEFs on cost of debt are stronger for voluntary forecasters operating in opaque information environments, issuing high-quality and confirming forecasts, controlled by private shareholders, and operating in highly competitive product markets. Overall, our results indicate that, compared with mandatory MEFs, voluntary MEFs are more informative for credit investors, particularly for firms facing greater information risk and operating uncertainty.  相似文献   
2.
This study examines how the specific attributes of one type of voluntary corporate governance mechanism, a specialized political contribution committee, improves the transparency of corporate political disclosure (CPD). The results demonstrate that the existence of a committee that establishes and reviews key political activities and disclosure policies, particularly one composed entirely of outside directors, significantly enhances the transparency of corporate political disclosure, and reveal that an under-studied board committee, the political contribution committee, effectively improves CPD transparency. The results are consistent with agency theory and further support the more generalizable idea that specialized governance mechanisms (e.g., a political contribution committee) and fully independent committees lead to more transparent disclosure. Finally, the results suggest that the existence of a political contribution committee and committee independence are channels to improve CPD transparency. Public-policy makers and regulators seeking to enhance CPD transparency might consider implementing regulations that mandate or recommend these governance mechanisms as best practice.  相似文献   
3.
This study investigates the underlying causes affecting auditors’ approaches to subsequent events. As auditors are required to perform the majority of subsequent events procedures near the due date of the audit report, I examine whether auditors are less likely to make adjustments or disclosures regarding subsequent events that occur after the audit completion, but before issuing the audit report. Results indicate that auditors were less likely to adjust Type I events that occurred after audit completion when the risk was low, but not when the risk was high. This was not the case for Type II events, which only require disclosure.  相似文献   
4.
利用2012-2016年我国中小板企业数据,实证研究了不同类型企业社会责任信息披露质量对创新持续性的影响路径。结果显示,对股东、员工的责任信息披露质量能显著缓解融资约束,从而正向影响企业创新持续性;对供应商、客户、消费者、社会和环境的责任信息披露质量只能部分缓解融资约束,但仍正向促进企业创新持续性;国有性质的中小板企业对社会责任信息披露质量更加敏感。以上结论说明,我国中小板企业应注重履行并披露对不同利益相关者的社会责任信息,这对于企业缓解融资约束、维持创新持续性具有积极作用。  相似文献   
5.
Climate change poses significant new risks and challenges for businesses and their supply chains. Additionally, in many sectors, Scope 3 indirect greenhouse gas emissions resulting from the sourcing and distribution of goods and services are larger than firms' own carbon footprints. Here we study how firms engage their key stakeholders in their supply chains in obtaining, processing, and transferring relevant climate change‐related information designed to overcome information asymmetry and drive sustainable development. Grounded in organisational information‐processing theory (OIPT), we draw on data from the Carbon Disclosure Project's Climate Change Supply Chain initiative for a qualitative content analysis of a large sample of global firms. Consistent with OIPT, we find that although firms primarily engage their supply chain partners in a variety of ways to reduce information uncertainty around indirect emissions data, effectively interpreting and managing broader sustainability information equivocality becomes a growing priority. Our findings further suggest that firms engage suppliers, customers, and other supply chain partners through basic, transactional, and collaborative types of engagement. We contribute to literatures on interorganisational information processing and sustainable supply chain management by providing a more detailed understanding of how firms engage supply chain partners in the context of climate change.  相似文献   
6.
王丹  孙鲲鹏  高皓 《金融研究》2020,485(11):188-206
本文研究了投资者 “股吧”讨论这种“用嘴投票”机制能否发挥治理作用进而促进管理层进行自愿性业绩预告。用上市公司股吧中的发帖量、阅读量和评论量来衡量投资者“用嘴投票”的参与程度,研究发现投资者“用嘴投票”参与度越高,管理层进行盈余预测自愿性披露的概率越大,且更愿意及时披露业绩下滑等坏消息。进一步研究发现,投资者“用嘴投票”是通过对股价产生影响、引发监管层关注和招致媒体报道这三个渠道对管理层产生预警进而发挥治理作用。且这一治理机制在管理层受到互联网信息影响可能性越大、公司中小股东户数越多以及论坛的讨论内容越负面时更为显著。  相似文献   
7.
This study investigates the impact of chief executive officers’ (CEO) compensation on their choices regarding the timing of earnings restatements. The results indicate a negative relationship between options exercised and lags in disclosing the restated earnings, suggesting that managers who exercise options in a given year tend to release information quickly. This effect is more pronounced if the options are exercised after the dark period. We also find that the market penalises longer lags in the restatement disclosure. It seems that the CEO would try to optimise the timing of information release so as to balance the costs and benefits.  相似文献   
8.
We examine whether the public availability of product market incumbents' financial disclosures leads to greater capital structure mimicking of incumbents by entrants. Exploiting a change in disclosure enforcement for German private firms in the mid-2000s, we find entrant-incumbent mimicking rises substantially in concentrated markets once incumbents' financial statements are publicly available. Additional tests exploring potential mechanisms are more consistent with interfirm learning underlying the effect than alternative channels. Our findings shed light on the effects of competitor financial statement disclosure on private firms’ initial financing decisions and highlight how capital structure dependencies among peer firms arise.  相似文献   
9.
Although gamification has received considerable attention from both researchers and practitioners, its influence on consumers remains ambiguous. This paper proposes that a negative process through decreased attention and a positive process through increased enjoyment explain the effects of gamification on different outcome variables. Study 1 examines these two processes and gamification’s downstream consequences on purchase intention and product information recognition. For purchase intention, the two processes operate in parallel and produce a null effect of gamification. For product information recognition, only the negative process emerges, resulting in a negative effect of gamification. Studies 2 and 3 focus on the negative effect of gamification on product information recognition and show that the negative effect disappears in gamification designs that link the game elements with meaningful information about the product (Study 2) or make consumers aware of the distraction potential of game elements (Study 3). The studies’ findings provide managerial insights into why not all gamification endeavors yield the desired results; they also specify two boundary conditions (i.e., meaningfulness and disclosure) that may help managers avoid potentially detrimental effects of gamification.  相似文献   
10.
以2010~2011年A股重污染行业上市公司作为研究对象,从产品市场竞争、公司治理角度考察了企业环境信息披露的影响因素。结果显示:公司治理结构的合理安排能够对提升企业环境信息披露质量产生一定的积极作用,但是产品市场竞争与公司治理机制之间的关系尚不明确。本文的研究结论意味着,在我国当前的制度背景下,要提高企业环境信息披露水平,保护利益相关者利益,有必要继续完善上市公司治理结构;同时,本研究也说明产品市场竞争并不能解释重污染行业企业环境信息披露的动机。  相似文献   
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