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31.
Gus De Franco Ole‐Kristian Hope Haihao Lu 《Journal of Business Finance & Accounting》2017,44(9-10):1315-1337
This paper examines the impact of borrowers’ managerial ability on lenders’ bank‐loan pricing and the channels through which managerial ability affects bank‐loan pricing. Using a large sample of US bank loans, we provide evidence that higher managerial ability is associated with lower bank‐loan prices. This effect is stronger in firms with high information risk, suggesting that an important channel for managerial ability to affect bank‐loan pricing is through improved financial disclosure to mitigate information asymmetry. The relationship is also stronger for firms with weak business fundamentals, implying that another channel is through improved business performance. Of these two mechanisms, path analysis suggests that the business‐fundamentals mechanism is the more important channel through which managerial ability affects bank‐loan pricing. 相似文献
32.
Exit theory predicts a governance role for outside blockholders’ exit threats, but this role could be ineffective if managers’ potential private benefits exceed their loss in stock-price declines caused by the blockholders’ exits. We test this prediction using the Split-Share Structure Reform (SSSR) in China, which provided a large exogenous and permanent shock to the cost for outside blockholders to exit. We find that firms whose outside blockholders experience an increase in exit threats improve performance more than those whose outside blockholders experience no increase. The governance effect of exit threats also is ineffective in the group of firms with the highest concern for private benefits of control. Finally, a battery of theory-motivated tests shows that the documented effects are unlikely explained by outside blockholder intervention or some well-known intended effects of SSSR. 相似文献
33.
Pamela Campanelli Michelle Gray Margaret Blake Steven Hope 《Quality and Quantity》2016,50(3):1021-1040
This paper contrasts findings from a quantitative survey with those from a cognitive interviewing follow-up investigation on a subset of the same respondents. The data were gathered as part of a larger study to explore measurement error across three modes of data collection, but this paper focuses on the question format experiments rather than the mode effects part of the larger study. Three examples are presented which demonstrate how cognitive interviewing can cast new light on quantitative results by increasing the accuracy of the inferences made. These include instances where: (1) quantitative indicators of poor respondent behaviour (e.g., acquiescence bias on agree/disagree questions) are over-estimates, (2) similar quantitative response distributions across satisfaction and behavioural questions (from a fully-labelled versus end-labelled experiment) imply similar respondent satisficing behaviour, but cognitive interviews show that different response processes are at work and (3) unlikely quantitative findings (from an experiment comparing 3 vs. 7 or 8 response options) could easily be dismissed as due to chance but were instead the result of unforeseen respondent difficulties. The paper concludes with a discussion of the value of using a cognitive interviewing follow-up study as a tool in the interpretation of ambiguous quantitative findings. 相似文献
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36.
Financing Tertiary Education: An Examination of the Issues 总被引:2,自引:0,他引:2
The subsidies provided to the tertiary sector in Australia are more generous than those offered in most other advanced countries and most other industries. Evaluated using the criteria of economic efficiency, equity and consistency with the stated aims for the tertiary sector, these subsidies do not appear to be given for the right reasons. It can therefore be argued that there is justification for the imposition of tuition fees and for consideration of loans as a method of student finance. Overseas experience with loan finance is reasonably encouraging. Income contingent loans have been advanced as a viable means of perfecting the market for investment in human capital and as a form of profit sharing in which taxpayers share in both the costs and benefits of the educational investments of a nation's youth. Many standard arguments against loan finance, such as their disadvantaging lowincome groups and their constituting a negative dowry for female students, do not stand up to close scrutiny of the empirical evidence. The gradual introduction of a student loans scheme characterised by a high degree of income contingency, lengthy repayment periods, decreasing marginal tax rates per unit of debt, and moderate interest rate subsidies, appears to have considerable merit as a means of passing on to graduates part of the cost of the expensive service they now receive largely for free. 相似文献
37.
Over the past several decades, in an effort to increase quality and efficiency, more emphasis has been placed on preventive medicine, active participation of consumers in their healthcare, and healthcare networks that collaboratively provide medical care. This article addresses how the Internet has facilitated the development of new communication flows between networked stakeholders and the impact information transparency has on the demand for and the delivery of healthcare. Using actual patient treatment data, interviews with practitioners, and consumer interaction on Internet message boards, we discuss how increased information transfer shapes healthcare coverage and treatment options and the managerial implications for healthcare pricing along the value chain. 相似文献
38.
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study 总被引:6,自引:0,他引:6
Ole-Kristian Hope 《Journal of Accounting Research》2003,41(2):235-272
Using a sample from 22 countries, I investigate the relations between the accuracy of analysts' earnings forecasts and the level of annual report disclosure, and between forecast accuracy and the degree of enforcement of accounting standards. I document that firm‐level disclosures are positively related to forecast accuracy, suggesting that such disclosures provide useful information to analysts. I construct a comprehensive measure of enforcement and find that strong enforcement is associated with higher forecast accuracy. This finding is consistent with the hypothesis that enforcement encourages managers to follow prescribed accounting rules, which, in turn, reduces analysts' uncertainty about future earnings. I also find evidence consistent with disclosures being more important when analyst following is low and with enforcement being more important when more choice among accounting methods is allowed. 相似文献
39.
During the last five years, a team of researchers has worked with the senior human resource (HR) teams of seven large companies with United Kingdom operations. This research initiative has focused on a number of aims, one of which has been to understand and model how business strategies are translated through human resource strategies and people processes into individual and organizational performance. This article summarizes the key findings, provides a map of how this translation takes place in these companies, and discusses why some people processes are more strongly linked to business strategy. © 1999 John Wiley & Sons, Inc. 相似文献
40.
This paper analyzes the relation between equity prices and conditional conservatism and introduces a new measure of conservatism
at the firm-year level. We show that the asymmetric properties of conservative accounting, the existence of non-accounting
sources of information, and the properties of GAAP related to special items combine to generate a nonlinear relation between
unexpected equity returns and earnings news (the shock to expected current and future earnings). Based on this model, we construct
a conservatism ratio (CR) defined as the ratio of the current earnings shock to earnings news. CR measures the proportion
of the total shock to expected current and future earnings recognized in current year earnings. Ranking firms according to
CR, we show empirically that higher CR firms have more leverage, increased volatility of returns, more incidence of losses,
more negative accruals, and increased volatility of earnings and accruals, consistent with the literature on conservative
accounting. 相似文献