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181.
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK 总被引:1,自引:0,他引:1
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents
required by International Financial Reporting Standards 1 (2005). We find significant negative abnormal returns for firms
reporting negative earnings reconciliation. Although the informational content of the positive earnings adjustments is value-relevant
before disclosure, for negative earnings adjustments it is value-relevant only after disclosure. This finding is consistent
with managers delaying the communication of bad news until IFRS compliance. A finer model shows that adjustments attributed
to impairment of goodwill, share-based payments, and deferred taxes are incrementally value-relevant but that only the impairment
of goodwill and deferred taxes reveal new information. Our results indicate that mandatory IFRS adoption alters investors’
beliefs about stock prices. 相似文献
182.
AbstractThis paper investigates European stock market reaction to events associated with the proposed EU audit reforms that were ultimately implemented in 2016. These include, inter alia, mandatory audit firm rotation, prohibition of non-audit services, and fee caps. We find that investors react positively to the proposals, lifting aggregate market value by approximately €108,630 million. In cross-sectional analysis at both country and firm level, we find that these net benefits arise from the prohibition of non-audit services and the placing of a cap on total fees charged by the auditor. Furthermore, we find investors in firms with low earnings quality appear to perceive the greatest benefits from the proposed reforms. 相似文献
183.
Management ownership has ethical consequences because it has an interest alignment effect or an entrenchment effect. In this paper, we investigate the ethical consequences of management ownership in China using accounting conservatism as the direct measure of entrenchment and alignment between shareholders and managers. We argue and find that the ethical effect of management ownership differs significantly in firms with different ultimate controlling shareholders. Specifically, management ownership in non-state-owned enterprises (NSOEs) has an alignment effect, while management ownership has less of an alignment effect in state-owned enterprises than in NSOEs. These results show that the ethical consequences of management ownership are moderated by the nature of ultimate controlling ownership. 相似文献
184.
185.
Joanne Wong 《新财经》2011,(5):97-98
危机是无法彻底避免的,但企业可以预见危机,并且在危机发生后,有效管理、控制危机,最终让危机消弭于无形。如今,明智、负责的企业都建立了危机应对制度,以帮助自己未雨绸缪,并且在出现危机局势后更加有效地做出反应,这样的制度包含以下要素: 相似文献
186.
Joanne Kennedy 《Mathematical Finance》2020,30(2):464-500
Since the 2008 crisis collateralized derivatives have become commonplace in the market. There have been many papers in recent years on pricing collateralized derivatives but the topic has been surrounded by confusion with debate focusing on whether or not a risk‐free rate needs to be assumed. In addition, as pointed out by Bielecki and Rutkowski, several authors do not pay enough attention to the pricing measure they are working in when setting up their models. The contribution of this paper is to show the pricing formula for a collateralized derivative can be derived under the usual assumptions of an arbitrage‐free economy starting from any equivalent martingale measure and associated numeraire. 相似文献
187.
Sustainable water storage by agricultural businesses: Strategic responses to institutional pressures
Management of water storage in agriculture is under increasing public scrutiny. In Australia, water is being stored unsustainably by agricultural businesses, putting communities downstream at risk. Yet, sustainable water storage management institutional policy mechanisms remain disjointed around the country. This study seeks to investigate the problem through application of Oliver's (1991) strategic response typology to a survey of 404 agribusiness managers in four different institutional environments. Findings highlight the importance of social aspects of water storage and sharing in agribusiness regions and industries, and suggest that increased manager connectedness could reduce resistance to water storage policy pressures. The results not only provide beneficial guidance for policymakers faced with potentially catastrophic flood and drought conditions exacerbated by poor water storage management practice, but also add support to those found by Clemens and Douglas (2005), indicating the robustness of this theoretical approach for solutions to modern problems faced by business, policymakers and society. 相似文献
188.
Gouveia J Seedat MA Ekman R Ekman DS Bowman B 《International journal of injury control and safety promotion》2011,18(1):75-83
Our research attempted to study the factors that influenced the use of injury data in two cities, representing different injury and socio-economic profiles. In Pretoria, the South African capital city, injury data uptake was constrained by, among other factors, the transitional institutional environment, stakeholders' suspicion of research and the absence of safety promotion champions. In the Swedish city of Bor?s, injury data uptake was facilitated by well-established research agency-municipality partnerships, injury prevention champions, a receptive political and knowledge driven environment and dedicated resources. The study signified the role of a range of content issues, contextual arrangements, social actors who may or may not operate from a perspective of sufficient consensus and institutional communication processes that may either facilitate or hinder the multiple employment and rapid movement of data along the 'ladder of knowledge utilisation'. Safety promotion researchers may need to expand their roles beyond data production to improve data utility. 相似文献
189.
Kevin D. Lyons Tamara Young Joanne Hanley Paul Stolk 《International Journal of Tourism Research》2016,18(4):319-326
This study investigates small to medium tourism enterprise (SMTE) owner–managers' intentions to seek professional development. SMTEs in a regional tourism destination were surveyed, and an exploratory factor analysis identified barriers to, and benefits of, professional development factors. Logistic regression analysis was used to predict SMTE owner–manager's intention to pursue professional development based on perceived benefits of and barriers to training factors, education level and business size. ‘Staff performance benefits’ and ‘time/cost barriers’ of owner–manager's intention to seek professional development opportunities for staff. ‘Business performance benefits’ predicted owner–manager's intentions to seek professional develop for themselves. Implications of the findings are discussed. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
190.
About three fourths of new small tourism businesses fail within the first few years of operation mainly due to poor identification and lack of knowledge of their markets. While understanding visitor spending pattern is critical for the market to be economically viable and successful, research on rural tourist spending behavior is lacking in the literature. Therefore, the purpose of this study was to explore a visitor segmentation approach based on rural visitor spending behavior. Multiple regression analysis suggested accommodation attribute as the most useful predictor for visitor spending. Two subgroups were developed using accommodation type as a segmentation criterion—overnight stay visitors versus short excursionist. Comparative analyses were done using socio‐demographic variables, trip behavior, recreational motivation, and activity preferences. Overnight stay visitors and short excursion group showed significant differences on several behavioral and motivation variables. Practical suggestions are provided for attracting tourists to rural tourism destinations. 相似文献