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排序方式: 共有195条查询结果,搜索用时 15 毫秒
131.
The accounting profession has been characterized as one in which a lack of congruence exists among its practitioner, research, and education functions. This paper presents evidence that, especially among junior accounting faculty, accounting researchers and educators may be isolated from the realities of accounting practice, and from contact with users of accounting data. 相似文献
132.
John M. Clinebell Jan R. Squires Jerry L. Stevens 《Journal of Economics and Finance》1993,17(2):77-91
This paper presents empirical tests of the hypothesis that high-dividend-yield stocks offer investors significantly lower systematic risk in down markets. While high-yield stocks have lower levels of systematic risk overall, there is no evidence in this study that lower systematic risk is achieved in down markets for stocks with high-yield components in their total rates of return. This finding is robust over a variety of test procedures and provides additional support for dividend irrelevance propositions. 相似文献
133.
C Stevens 《Medical economics》1988,65(15):19, 22, 24-19, 22, 25
134.
135.
Frances Stevens 《Economic Affairs》1986,6(5):47-49
Medical provision to British taxpayers under the National Health Service has often been favourably contrasted with the experience of American consumers. Frances Stevens who has worked in the NHS for years suggests from her observation of the American health system that the NHS can learn much from America. 相似文献
136.
B. Stevens 《Journal of Business Ethics》2004,54(2):163-171
Gallup Polls have reported on the perceived ethics of various professions in the US since 1976. Clergymen and pharmacists were consistently identified as two of the most ethical professionals in the 1980's and 1990's. Business executives have not fared well in these polls and have not been rated among the top ten most ethical professions in any of the years the poll was taken. Ethical codes have not done much to belay the perception that the US business executive is not very ethical. Whether the Sarbanes-Oxley Act will impact the ethical behavior of business executives remains to be seen. 相似文献
137.
138.
James?J.?MurphyEmail author P.?Geoffrey?Allen Thomas?H.?Stevens Darryl?Weatherhead 《Environmental and Resource Economics》2005,30(3):313-325
Individuals are widely believed to overstate their economic valuation of a good by a factor of two or three. This paper reports the results of a meta-analysis of hypothetical bias in 28 stated preference valuation studies that report monetary willingness-to-pay and used the same mechanism for eliciting both hypothetical and actual values. The papers generated 83 observations with a median ratio of hypothetical to actual value of only 1.35, and the distribution has severe positive skewness. We find that a choice-based elicitation mechanism is important in reducing bias. We provide some evidence that the use of student subjects may be a source of bias, but since this variable is highly correlated with group experimental settings, firm conclusions cannot be drawn. There is some weak evidence that bias increases when public goods are being valued, and that some calibration methods may be effective at reducing bias. However, results are quite sensitive to model specification, which will remain a problem until a comprehensive theory of hypothetical bias is developed.JEL classifications: C9, H41, Q26, Q28 相似文献
139.
Stevens C 《Medical economics》1992,69(24):37-8, 40, 42-4
140.
Stevens C 《Medical economics》1992,69(18):92-4, 103, 106-8