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101.
Kyle Peterson 《Review of Accounting Studies》2012,17(1):72-95
I examine whether accounting complexity in the area of revenue recognition increases the probability of restating reported revenue. I measure revenue recognition complexity using the number of words and recognition methods from the revenue recognition disclosure in the 10-K and a factor score based on the number of words and methods. Tests reveal that revenue recognition complexity increases the probability of revenue restatements, and these restatements are the result of both intentional and unintentional misreporting. Furthermore, complexity moderates the consequences of restatement—lower incidence of AAERs, less negative restatement announcement returns, and lower subsequent CEO turnover—suggesting that stakeholders of the firm consider accounting complexity when responding to misreporting. 相似文献
102.
Sy-Chyi Wang Kyle L. Peck Jin-Yuan Chern 《International Journal of Technology and Design Education》2010,20(1):77-93
This study is aimed to obtain a better understanding of difference in time of day as a factor influencing creativity performance
between design and management programs students. Two hundred and ninety-seven college students, consisting of 154 design majors
and 143 management majors at a university, participated in this study. Two idea generation tasks adapted from the Torrance
Tests of Creative Thinking verbal tests were used to collect data on their creativity performance across school time intervals.
The results show that the distributions of creativity performance across school time intervals reveal statistically significant
differences in the fluency and originality measures between the two disciplines. Further, for the design majors, statistically
significant differences are found in the fluency, originality, and elaboration measures of creativity; for the management
majors, no difference is found for any of the creativity measures. That is, time of school day is a concern in creativity
performance for the design students but not a significant factor for their counterparts. It is suggested that the timing issue
should be taken into account when we try to assess the instructional and learning performance of creativity-related courses.
An open mind and awareness of program differences are expected. More alternatives to improve time-constrains in traditional
in-class learning and instruction are also suggested at the end, to create a more individualized and flexible learning environment
for creativity. 相似文献
103.
Review of Accounting Studies - We examine the impact of disclosure by defendant firms on the outcome of securities fraud class actions. We hypothesize that firms issuing a higher quantity of... 相似文献
104.
The purpose of this investigation was to explore the meanings recreationists tenting at an agricultural fair associated with the settings in which their fair experience occurred. Using a symbolic interactionist framework, our analysis of data collected through onsite observation and using photo-elicitation guided interviews illustrated that informants' place meanings were the product of interactive processes involving the individual, their social world and the physical setting. These interactions elicited meanings tied to place that were largely independent of the physical attributes that defined the setting. Most significant were specific place experiences shared with family and close friends. The importance attached to these relationships and experiences were embedded in the spatial contexts that encapsulated informants' fair experience. Findings from this investigation shed light on the social construction of place meaning within a built environment. 相似文献
105.
Given the trend of increasing business globalization, management teams of multinational companies have taken steps to better understand consumers, local business partners, and local governments. Local queueing preferences present managers with additional challenges and opportunities in international markets. The world may be ‘flat,’ but it is foolish to believe that all cultures perceive lines and waiting through the same lens. As discussed herein, perceptions regarding waiting and management of queues vary greatly; therefore, managers should adopt different policies and procedures when managing waiting lines across natural and cultural borders. Considering queue management in a global context offers benefits. Thinking globally—and acting locally—can prioritize and clarify important decisions any waiting-line manager has to make. 相似文献
106.
David G. Havlick Eric Billmeyer Thomas Huber Brandon Vogt Kyle Rodman 《Journal of Sustainable Tourism》2016,24(7):1041-1058
This study considers initial impacts on vegetation cover caused by mountain bicycling, trail running, and hiking in a shortgrass prairie environment. Vegetation cover measurements were taken at multiple intervals following experimental recreational use on three uphill and three downhill trail segments. All three activities caused statistically significant increases in bare ground cover between the first baseline measurement and post-treatment sampling one year later. Short-term effects were more variable: walking and bicycling caused statistically significant increases in bare ground, but running did not. The study suggests that impacts to vegetation differ not just between uses, but also within a single type of recreational activity depending upon site-specific characteristics, and that the timing of use and recovery are important factors in informal trail creation. The rapid creation of trail impacts also has management implications, especially as recreational pressures increase and recreationists seek more challenging terrain and opportunities off-trail. This research suggests that the dynamics of trail formation from running deserve further attention and likely differ from hiking or mountain biking impacts. 相似文献
107.
Hall Stephen Illian Janine Makuta Innocent McNabb Kyle Murray Stuart O’Hare Bernadette AM Python Andre Zaidi Syed Haider Ali Bar-Zeev Naor 《Open Economies Review》2021,32(1):213-229
Open Economies Review - Most maternal and child deaths result from inadequate access to the critical determinants of health: clean water, sanitation, education and healthcare, which are also among... 相似文献
108.
This paper presents results for the estimation of a translog variable profit function for the subsidized U.S. liner shipping industry. In a study of fifteen firms for the period from 1971 through 1982, the estimation results for a translog variable profit function indicate an industry characterized by input-saving technological changes in the cargo-handling input and important scale economies that increase in extent over the period. At the beginning of the period, the U.S. liner shipping industry included fifteen subsidized firms and several unsubsidized firms. At this writing, four subsizied firms and one unsubsidized firm remain. The technological changes examined here and the diffusion of that technology throughout the international shipping industry are major factors in explaining that dramatic restructuring. 相似文献
109.
We examine professional directors—board members with no employment outside of serving as independent directors. We find that boards with a higher percentage of professional directors engage in more acquisitions, experience lower acquisition announcement returns, and exhibit lower performance‐turnover sensitivity and lower financial performance. We also examine the returns surrounding the appointment‐announcement dates of professional directors and find that firms experience significantly lower cumulative abnormal returns upon the appointment announcement of professional directors as compared to nonprofessional directors. The negative returns are primarily experienced by firms that face greater agency issues, suggesting that the market does not value professional directors for stricter monitoring. Overall, our findings do not lend support for calls to professionalize corporate boards. 相似文献
110.
Stephen A. Hillegeist Elizabeth K. Keating Donald P. Cram Kyle G. Lundstedt 《Review of Accounting Studies》2004,9(1):5-34
We assess whether two popular accounting-based measures, Altmans (1968) Z-Score and Ohlsons (1980) O-Score, effectively summarize publicly-available information about the probability of bankruptcy. We compare the relative information content of these Scores to a market-based measure of the probability of bankruptcy that we develop based on the Black–Scholes–Merton option-pricing model, BSM-Prob. Our tests show that BSM-Prob provides significantly more information than either of the two accounting-based measures. This finding is robust to various modifications of Z-Score and O-Score, including updating the coefficients, making industry adjustments, and decomposing them into their lagged levels and changes. We recommend that researchers use BSM-Prob instead of Z-Score and O-Score in their studies and provide the SAS code to calculate BSM-Prob. 相似文献