全文获取类型
收费全文 | 110篇 |
免费 | 1篇 |
专业分类
财政金融 | 31篇 |
工业经济 | 11篇 |
计划管理 | 17篇 |
经济学 | 15篇 |
综合类 | 1篇 |
运输经济 | 1篇 |
贸易经济 | 23篇 |
经济概况 | 12篇 |
出版年
2020年 | 1篇 |
2019年 | 3篇 |
2018年 | 4篇 |
2016年 | 1篇 |
2015年 | 2篇 |
2014年 | 2篇 |
2013年 | 22篇 |
2012年 | 5篇 |
2011年 | 4篇 |
2010年 | 1篇 |
2009年 | 3篇 |
2008年 | 1篇 |
2007年 | 2篇 |
2006年 | 1篇 |
2005年 | 1篇 |
2004年 | 2篇 |
2003年 | 2篇 |
2002年 | 1篇 |
2001年 | 2篇 |
1997年 | 1篇 |
1995年 | 2篇 |
1991年 | 1篇 |
1990年 | 1篇 |
1988年 | 3篇 |
1987年 | 1篇 |
1986年 | 1篇 |
1985年 | 3篇 |
1984年 | 3篇 |
1983年 | 4篇 |
1982年 | 2篇 |
1981年 | 1篇 |
1980年 | 2篇 |
1979年 | 5篇 |
1977年 | 1篇 |
1975年 | 2篇 |
1974年 | 1篇 |
1973年 | 3篇 |
1972年 | 1篇 |
1971年 | 1篇 |
1970年 | 2篇 |
1968年 | 2篇 |
1967年 | 4篇 |
1966年 | 2篇 |
1957年 | 1篇 |
1947年 | 1篇 |
排序方式: 共有111条查询结果,搜索用时 15 毫秒
1.
2.
Bikki Jaggi Sidney Leung 《Journal of International Financial Management & Accounting》2003,14(2):115-145
This study examines whether Hong Kong managers choose “benchmark” or “alternative” valuation method for investment securities, after the Hong Kong SSAP 24 became effective starting with fiscal‐year ending December 31, 1999. Tests are conducted on a sample of 292 firms, out of which 155 Hong Kong firms reported unrealized gains and losses and 128 firms that did not report holding gains/losses, but reported investment securities. The findings indicate that firms with strong relative performance, i.e. current year's EPS higher than that of the last year, chose the alternative valuation method when the investment securities had holding gains and recognized the unrealized holding gains in the equity section of the balance sheet. This finding is consistent with the Cookie Jar hypothesis because these holding gains would be used in the income statement in future periods, when needed. With regard to firms with strong relative performance and holding losses, the findings indicate that the benchmark valuation was used. The losses were reported in the income statement to the extent that they did not reduce the EPS below that of the last year. This finding is consistent with the Income Smoothing Hypothesis, because the use of benchmark valuation reduced EPS of the current year to bring it in line with that of the last year. Evidence on firms with weak economic performance and holding gains or losses provided weak support to the Income Smoothing Hypothesis and Big Bath Hypothesis. Additionally, the results indicate that the firms with high debt‐equity ratio preferred the benchmark method and recorded securities at cost. This treatment provided managers with an opportunity to liquidate or reclassify the securities in future periods and use the accrued gains, when needed. The findings are inconclusive with regard to the impact of bonus plan on the choice of valuation method. 相似文献
3.
The basic thesis of this exploratory investigation was that a corporate strategy perspective may complement the traditional financial paradigm in explaining capital structure in large U.S. corporations. Earlier fusion of strategic and financial literature led to a series of propositions antecedent to this work. Inclusion of Rumelt's diversification categories plus elsewhere validated financial contextual variables led to hypotheses for the present study. Results suggest a managerial choice perspective may help to explain the capital structure choice at the firm level of analysis. 相似文献
4.
Sidney Dell 《World development》1979,7(3):291-308
The basic needs strategy turns out, on examination, not to be a development strategy at all. Most versions neglect the most basic of all development needs–the need for structural transformation as well as a quantum jump in modern industry and modern technology. Considerations of equity, indispensable as they are, do not require that consumption goals be placed ahead of all others. A society is entitled to set its priorities for consumption as part of an overall programme for comprehensive change and development, recognizing that a choice may have to be made between the earliest possible attainment of minimum standards of living and a more rapid and secure advance in such standards in future. International agencies should not take strong positions on such matters, and should concentrate their efforts in the areas where their experience and competence lie. 相似文献
5.
A baseline model of industry evolution 总被引:12,自引:2,他引:10
Sidney?G.?WinterEmail author Yuri?M.?Kaniovski Giovanni?Dosi 《Journal of Evolutionary Economics》2003,13(4):355-383
The paper analyses some general dynamic properties of industries characterized by heterogeneous firms and continuing stochastic entry.After a brief critical assessment of some significant drawbacks of recent contributions to modeling of stochastic industrial dynamics, we propose a novel analytical apparatus able to derive some generic properties of the underlying competition process combining persistent technological heterogeneity, differential growth of individual firms and turnover. The basic model, we suggest, is indeed applicable with proper modifications to a large class of evolutionary processes, well beyond industrial dynamics.JEL Classification:
L11, O30, C60Support to this research by the International Institute for Applied Systems Analysis (IIASA), Austria; the Fujitsu Research Institute for Advanced Information (FRI), Japan; the Italian National Research Council (CNR), the Italian Ministry of Education, University and Research (MIUR, prot. 2002132413 003) and the Free University of Bozen
Bolzano, Italy, is gratefully acknowledged. Comments by Andrea Bassanini, Francesca Chiaromonte, Steven Klepper, Uwe Cantner, Drew Fudenberg and the anonymous referees helped in shaping the paper to its present form. Mariele Berté provided the computer simulations of the model. The usual caveats apply.Correspondence to: G. Dosi 相似文献
6.
This study contributes to the understanding of the consumer’s ability to distinguish levels of quality of a product comparing it to an objective evaluation. Also, it was hypothesized that a higher level of education would lead to a better ability to discriminate quality. Perceived and objective quality are compared using a semi-experimental design with subjects evaluating coffee attributes. Objective values are provided by certified expert coffee cuppers, whereas perceived values are obtained from regular coffee drinkers. Results suggest that the importance placed on each attribute (aroma, flavour, body, and residual flavour) by the consumer is different from that placed on each attribute by the experts. Furthermore, the most relevant attribute for the consumer (flavour) is distinct from the one most relevant for experts (residual flavour). Additionally, the consumer is unable to distinguish quality levels as an expert can do, regardless of his education level. 相似文献
7.
Inner reserves, which allow banks to report a higher or lower earnings at managerial discretion, bring into focus the ability of the market to make an informed judgment of banks' performance. This study examines the market response to the disclosure and elimination of inner reserves by Hong Kong banks resulting from a change in the regulatory reporting system. Test results show that despite a significant increase in the variability of bank earnings in the post-compared to the pre-disclosure period, there is no evidence of a significant increase in banks' systematic risk in the post-disclosure period. Earnings-returns association is significantly stronger in the post- than in the pre-disclosure period, indicating an improvement in the value relevance of reported earnings. Disclosure of inner reserve transfer is found to provide incremental information over reported earnings over a short disclosure window. These results suggest that the increased value relevance of earnings outweighs the costs of inner reserve cancellation, thus supporting greater reporting transparency for Hong Kong banks. 相似文献
8.
A more precise way to conceptualize and operationalize hospital quality is needed to increase hospitals’ productivity. This paper investigates how hospitals’ conformance quality (CQ) and experiential quality (EQ), in terms of their combined magnitude (i.e. their interaction) and relative balance (i.e. the absolute difference between them) impact hospital productivity. First, we explore the impact of both the ‘combined dimension of quality’ and ‘balance dimension of quality’ on hospital productivity. Second, we investigate quality dominance to analyze its impact on productivity when CQ is greater than EQ, and vice versa. Secondary data (January 2015 to December 2015) were collected from the Centers for Medicare and Medicaid Services and American Hospital Directory (AHD) for US acute care hospitals. The results provide strong empirical support for the benefit of minimizing the gap between the two types of quality. In addition, the results suggest that considering quality dominance (experiential vs. conformance) might be useful in shedding light on the inherent tension that exists when firms are forced to allocate resources to provide different types of quality simultaneously. 相似文献
9.
Consider a market with finitely many firms, each enjoying an uncertain growth. We assume the (random) growth rates of these firms are independent and identically distributed. We show that the asymptotic probability distribution of the market shares gives each firm an equal probability of dominating the market (while all other firms are almost extinguished). In particular, these conclusions are independent of the initial market shares of the firms. We conclude that sample paths fluctuate between almost domination and almost extinction. We also demonstrate that these fluctuations may be very slow. Extensions to situations where the total demand is restricted are discussed. 相似文献
10.
Because fees for property management services are based on gross rental collections rather than on net operating incomes, property managers may not always act in the best interest of property owners. This study is an examination of the agency costs that result from the conflict of interests between owners and managers. A nationwide proprietary sample of 242 apartment properties is analyzed to compare agency costs of four distinct types of ownership structures. Agency costs, measured as operating expenses per square foot, are found to be significantly higher for institutional owners than for noninstitutional owners, but not significantly higher in cases where no competition for property management services exists. We conclude that agency costs of property management contracts are significant and the fee provisions of standard property management contracts should be changed to better align the interests of managers and owners. 相似文献