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91.
A significant component of a management control system is the incentive mechanism and motivational underpinning of compensation
contracts. Most executives are rewarded in the form of cash and company stock. Our data indicate that over 82.5 percent of
the observations include a bonus pay to CEOs and an even larger percentage, about 94.5 percent, have stock option grants.
Our analyses indicate that the means of market-based returns are significantly larger for companies with no stock option incentives.
However, the accounting-based returns do not appear to be significantly influenced by stock-based rewards. (JEL: J30, G30, L21) 相似文献
92.
This paper provides evidence consistent with firms with Last-in-first-out (LIFO) inventory policy being priced by the market as having lower information risk than First-in-first-out (FIFO) firms. Furthermore, the paper shows that this pricing differential is sustained after controlling for accruals quality, suggesting that the inventory policy signals some information risk characteristics that are not captured by accruals quality measure. We investigate the relation between inventory policy and accruals quality and find that accruals quality is systematically worse for FIFO firms than for LIFO firms after controlling for correlated omitted variables and known firm attributes. These findings complement the currently established relationship between the cost of capital, market pricing and accruals quality by focusing on the need for understanding the incremental effects of individual accounting policies. 相似文献
93.
Using data for 54 countries over a 12‐year period, we find that the variation in average sovereign ratings in a given year can be explained by average credit default swap (CDS) spreads over the previous three years. In a horse race between CDS spreads and sovereign ratings, we find that CDS spread changes can predict sovereign events, while rating changes cannot. The predictability of CDS spreads is greater when there is disagreement between Moody's and the S&P for a country's rating. 相似文献
94.
Krishnan Dandapani Rafiq Dossani Arun J. Prakash Mary Ann Reside 《Managerial and Decision Economics》1992,13(4):279-286
The purpose of this paper is to propose an alternative explanation for the underpricing of initial public offerings (IPOs). The first section reviews the empirical evidence on underpricing IPOs in support of various alternative hypotheses that have been put forth in the literature. This is followed by our model which examines the effect of personal taxes paid by entrepreneurs on the choice of the issue price. We show that, in the presence of taxes and for certain levels of ownership retained by the entrepreneur, it may be preferable to underprice the issue. This theoretical result is reinforced by both the simulation and empirical tests. 相似文献
95.
Herding,momentum and investor over-reaction 总被引:2,自引:2,他引:0
In this paper we study the impact of noise or quality of prices on returns. The noise arises from herding by market participants
beyond what is justified by information. We construct a firm-quarter-specific measure of speculative intensity (SPEC) based
on autocorrelation in daily trading volume adjusted for the amount of information available, and find that speculative intensity
has a significant positive impact on returns. Both cross-sectional and time series variation in SPEC are consistent with conventional
wisdom, and with implications of theories of herding as in DeLong et al. (1990, J Political Econ 98(4):703–738). We find that high-SPEC firms drive the returns to momentum trading strategies and that
investor over-reaction is significant only in the case of high-SPEC firms.
相似文献
Murugappa (Murgie) Krishnan (Corresponding author)Email: |
96.
We examine how auditor reputation conditions the market valuation of banks’ loan loss provision (LLP). The inherent uncertainty associated with and discretion permitted in estimating the LLP contributes to information asymmetry. The auditor’s certification and monitoring roles influence firm value by mitigating this information asymmetry. We examine two aspects of auditor reputation, auditor type (Big 5 vs. non-Big 5) and auditor expertise, in the banking industry. We find a significant, positive association between the discretionary component of LLP and stock return for banks audited by the Big 5 auditors. Further analysis indicates that auditor expertise within banking and not auditor type drives this significant, positive association. Overall, our results are consistent with auditor expertise in the banking industry mitigating information asymmetry between bank managers and investors and enhancing the information conveyed by discretionary loan loss provision. 相似文献
97.
Faced with the complexities of managing new product development, most of us would welcome the support of a computer-based system that captures the knowledge and the reasoning capabilities of experts in our field. Considerable effort has been focused on the design and development of expert systems for applications such as new product management. However, design and development are only two steps on the path to successful implementation of a useful expert system. A rigorous validation process is essential for ensuring that the expert system performs as intended. Using the INNOVATOR expert system as an example, Sundaresan Ram and Sudha Ram propose and test a framework for validating expert systems designed for new product management. The proposed validation framework considers three aspects of the expert system: its knowledge acquisition methodology, its performance, and its utility. Validation of an expert system's knowledge acquisition methodology involves assessment of the knowledge sources used, the criteria for selecting human experts, and the methods used for knowledge acquisition. Using multiple sources improves the likelihood that the expert system will capture the necessary core knowledge. Similarly, selection of the experts who are to supply the knowledge used by the expert system should be based on reliable measures of new product expertise rather than ad hoc measures. The system's performance is evaluated through formal tests of the accuracy and the completeness of the knowledge base, the consistency and the accuracy of the decisions made by the system, and the reasoning process by which the system reaches its decisions. Such tests may involve direct examination of the system by experts, and Turing tests, which compare both the recommendations and the reasoning process of the system with those of selected experts. Both types of tests may involve experts from whom knowledge was acquired during the development of the system as well as experts who were not involved in the design and development of the system. Assessment of an expert system's utility focuses on user perceptions of system performance and utility as well as the design of the user interface. First, end-users must evaluate the relevance of the chosen problem domain. In other words, the validation process must verify that the expert system addresses an important problem that requires decision support tools. Second, the expert system must provide a logical, systematic approach to solving the problem. Finally, the expert system must provide a consistent, intuitive user interface. 相似文献
98.
As a result of the global financial crisis (GFC), several audit clients were able to negotiate lower audit fees for the years 2008 and 2009. However, the PCAOB has expressed concern that lower audit fees might lead to lower audit effort and lower audit quality and financial reporting quality. This study examines the relation between audit fee cuts and banks’ financial reporting quality. Specifically, we focus on earnings management via loan loss provisions (LLP), the relation between current period LLP and future loan charge-offs, i.e., LLP validity, and the timely recognition of loan losses. For banks audited by Big 4 auditors, we find that income-increasing abnormal LLP are decreasing in audit fee cuts and LLP validity is increasing in audit fee cuts. For banks audited by non-Big 4 auditors, LLP validity is higher for banks that received a fee cut of more than 25% relative to other banks audited by non-Big 4 auditors. We do not observe an association between timely loan loss recognition and cuts in audit fees except for banks audited by non-Big 4 auditors and exempt from internal control audits where a fee cut of more than 25% is associated with less timely loan loss recognition. Overall, the findings suggest that Big 4 auditors constrained earnings management via LLP in banks that received cuts in audit fees. Our findings have important implications for regulators, investors, and others. 相似文献
99.
Nonconscious memory processes play a major role in influencing consumption, yet this topic is an understudied area within marketing. Within the general rubric of nonconscious processes recent marketing articles have focused on preconscious processing of advertising, implicit memory for brand names, and subliminal processing and choice. This article provides a historical overview of nonconsciousness by tracing its development in psychology and philosophy. Building on current work in this area, future research priorities are identified to enhance our understanding of this topic. © 1999 John Wiley & Sons, Inc. 相似文献
100.
In strategic outsourcing contracts, a substantial portion of implementation occurs at the client's premises and requires integration of effort between the vendor and the client. Compensation design in such contracts involves trade-offs between the higher (lower) incentive properties of fixed-price (cost-plus) contracts and their higher (lower) ex ante contracting and ex post adaptation costs. Uncertainty influences these trade-offs and affects compensation design. We explore the compensation implications of two types of uncertainty—volatility and ambiguity—which are reflected in the client's accounting measures. Volatility reflects the unpredictability of changes in the future environment, which makes it difficult to contractually specify future contingencies. Ambiguity reflects lack of consensus about the nature, drivers, and value effects of uncertainty, which makes it difficult to contractually specify responses to contingencies if and when they occur. Volatility increases the likelihood of ex post adaptation costs, while ambiguity increases ex ante contracting costs; therefore, volatility and ambiguity decrease the attractiveness of fixed-price contracts. We use accounting and market measures to calibrate volatility and ambiguity and examine their implications for compensation design and ex post renegotiation. Analysis of archival data for 455 strategic outsourcing contracts valued over $15 million indicates that volatility and ambiguity influence contract compensation design and renegotiation likelihood. These results hold even after controlling for asset specificity, task complexity, and relational factors. We conclude that accounting measures can provide signals of volatility and ambiguity and thereby influence compensation design in strategic interfirm contracts. 相似文献