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11.
Prior research suggests that the fear of litigation precludes most managers from manipulating earnings in the initial public offering (IPO) setting. Yet, managers' restraint is perhaps unwarranted: research has not yet linked instances of aggressive pre‐IPO reporting to increased litigation risk. This paper investigates when aggressive IPO reporting triggers legal consequences. Examining 2,037 IPOs, we find that even when ex post evidence indicates the presence of earnings inflation, litigation is more likely to occur when investors have relied on the suspect earnings during the pricing process. Why might investors rely on some firms' abnormal accruals when valuing the IPO and yet discount the abnormal accruals of other firms? Our analyses suggest that IPO investors incorporate abnormal accrual information into IPO prices in situations where accruals are more likely to reflect information and where other sources of information to help investors make pricing decisions are lacking or are less reliable. In these situations, we find that abnormal accruals do positively correlate with future performance, validating investors' use of this information when pricing these offerings. Yet, when ex post performance reveals that these pre‐IPO abnormal accruals were in fact inflated, we find that litigation emerges to allow harmed shareholders to recover losses incurred dating back to the pricing process—importantly, investors are only harmed if they used those abnormal accruals in pricing the IPO. Collectively, our evidence indicates that litigation in response to earnings inflation does indeed surface in the IPO setting—but only when investors need it to settle the score. 相似文献
12.
This study examined the relationship between smoker status and attitudes toward e-cigarette usage, third-person perceptions of e-cigarette advertising, and support for regulation of e-cigarette advertising within the context of a media-saturated environment. Survey results (n = 615) indicated that participants perceived e-cigarette advertisements as having a more powerful effect on others than on themselves and that nonsmokers perceived this more strongly than did smokers. Nonsmokers were found to have more negative attitudes toward e-cigarette use than smokers. Mediation analysis indicated support for a serial indirect effect of smoker status on support for regulation through attitudes toward e-cigarettes and third-person perceptions. 相似文献
13.
W. Brooke Elliott Stephanie M. Grant Jessen L. Hobson Scott Asay 《Contemporary Accounting Research》2020,37(1):68-100
Technological advances are creating a shift in the information disclosure environment allowing more investors to interact with management. We examine three key levels of trader-management interaction to assess the accuracy of traders' market-tested value estimates and resulting market price. These data require an engaging experiment and a complex, contextually rich asset, which we create by playing a popular gaming app before the experiment. Participants view financial information, ask management questions, estimate value, and trade. We find that receiving non-personalized question responses improves trader estimates of value and market price efficiency relative to when traders ask questions but do not expect a response. This occurs because traders exert more effort estimating value and trading. However, receiving personalized versus non-personalized responses harms value estimates and market efficiency. This occurs because traders receiving personalized responses fixate on the interaction with management, dividing their attention and diverting it away from valuing and trading the asset. 相似文献
14.
Liu Brooke Fisher Shi Duli Lim JungKyu Rhys Islam Khairul Edwards America L. Seeger Matthew 《Journal of Business Ethics》2022,179(2):353-368
Journal of Business Ethics - Against the backdrop of a global pandemic, this study investigates how U.S. higher education leaders have centered their crisis management on values and guiding ethical... 相似文献
15.
Market participants who evaluate risk often have a preference or goal for positive company performance. The authors test how such a directional goal affects risk perceptions and the relation between risk perceptions and assessments of value in an investment context. Compared with investors without directional goals—who, consistent with prior behavioral research, focus on negative aspects of risk—the authors find that those with directional goals assess risk as being more symmetric (i.e., they are less focused on downside risk). However, investors with directional goals are also less likely to consider risk when assessing value. Taken together, these results suggest that a directional goal reduces one behavioral effect identified in prior literature (the tendency to focus on downside risk), but creates another behavioral effect (ignoring risk in assessing value). The authors discuss implications for standard setters and regulators seeking to communicate risk information to market participants. 相似文献
16.
17.
This study adds to the empirical evidence supporting a significant connection between ethics and profitability by examining the connection between published reports of unethical behaviour by publicly traded U.S. and multinational firms and the performance of their stock. Using reports of unethical behaviour published in the Wall Street Journal from 1989 to 1993, the analysis shows that the actual stock performance for those companies was lower than the expected market adjusted returns. Unethical conduct by firms which is discovered and publicized does impact on the shareholders by lowering the value of their stock for an appreciable period of time. Whatever their views on whether ethical behaviour is profitable, managers should be able to see a definite connection between unethical behaviour and the worth of their firm's stock. Stockholders, the press and regulators should find this information important in pressing for greater corporate and managerial accountability.
Dr. Spuma M. Rao is Associate Professor of Finance, College of Business Administration, University of Southwestern Louisiana. His publications appear in such journals as Global Finance, American Business Review, Financial and Strategic Decision Making, Business and Economic Review, The Appraisal.
J. Brooke Hamilton III is Assistant Professor in the Department of Management, University of Southwestern Louisiana. He was head of the Philosophy Department at Tuskegee Institute, spent 14 years in industry and returned to academe after completing his M.B.A. His work appears in the Journal of Business Ethics, Southeastern Journal of Legal Studies in business, and the proceeding of the Southern and Southwestern Marketing Associations. 相似文献
18.
The stock market increase in the 1990s may have diverted funds from fixed investments in manufacturing to other investiments,
such as share repurchases, and to firms with faster stock price gains. We find that overall investment remained lower than
it could have been without the stock price appreciation. We also find that manufacturing investment was impeded by the developments
in the stock market. Based on our results, the policy focus should be on offering incentives for corporate decision makers
to prioritize productive investments over other uses of funds instead of means to entice lenders to increase lending to manufacturing
firms. 相似文献
19.
Brooke Fisher Liu Holly Roberts Elizabeth L. Petrun Sayers Gary Ackerman Daniel Smith Irina Iles 《Journal of Risk Research》2017,20(11):1394-1417
Scholars often call for research on the public’s involvement in crisis and risk mitigation. Yet, before the public can be persuaded to become involved in new mitigation initiatives, risk managers must first understand how members of the public perceive such initiatives. Grounded in diffusion of innovation (DOI) theory, this study presents insights from 70 adult residents of a US urban metro area through focus group research. Findings yield insights about public perceptions of risk management innovations including that ‘greater good’ incentives can motivate interest in innovations (more so than financial incentives), thereby extending DOI theory. In addition, participants suggested mechanisms for facilitating government transparency to encourage program participation, along with additional insights about involving the public in government-sponsored risk management innovations. 相似文献
20.
Rodney Brooke 《公共资金与管理》2013,33(5):268-272
Regulatory failures have shifted the debate from the burden of regulation to its effectiveness. In response, regulators will be more sceptical of self-assessments, more responsive to consumers, provide better information, investigate inputs as well as outcomes and work more collaboratively. 相似文献