全文获取类型
收费全文 | 170篇 |
免费 | 12篇 |
专业分类
财政金融 | 66篇 |
工业经济 | 13篇 |
计划管理 | 25篇 |
经济学 | 25篇 |
旅游经济 | 6篇 |
贸易经济 | 28篇 |
农业经济 | 3篇 |
经济概况 | 15篇 |
邮电经济 | 1篇 |
出版年
2023年 | 2篇 |
2022年 | 5篇 |
2021年 | 3篇 |
2020年 | 8篇 |
2019年 | 8篇 |
2018年 | 4篇 |
2017年 | 4篇 |
2016年 | 8篇 |
2015年 | 5篇 |
2014年 | 5篇 |
2013年 | 28篇 |
2012年 | 7篇 |
2011年 | 8篇 |
2010年 | 8篇 |
2009年 | 4篇 |
2008年 | 6篇 |
2007年 | 8篇 |
2006年 | 6篇 |
2005年 | 3篇 |
2004年 | 1篇 |
2003年 | 3篇 |
2002年 | 3篇 |
2001年 | 4篇 |
2000年 | 5篇 |
1999年 | 4篇 |
1998年 | 1篇 |
1997年 | 6篇 |
1995年 | 1篇 |
1994年 | 1篇 |
1991年 | 2篇 |
1990年 | 3篇 |
1984年 | 1篇 |
1982年 | 1篇 |
1981年 | 5篇 |
1980年 | 2篇 |
1977年 | 1篇 |
1976年 | 1篇 |
1973年 | 3篇 |
1971年 | 1篇 |
1970年 | 2篇 |
1969年 | 1篇 |
排序方式: 共有182条查询结果,搜索用时 453 毫秒
31.
The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. Nevertheless, the market-based evidence on this subject is limited. We study the choice of fair value versus historical cost accounting for non-financial assets in a setting where market forces rather than regulators determine the outcome. In general, we find a very limited use of fair value accounting. However, the observed variation is consistent with market forces determining the choice. Fair value accounting is used when reliable fair value estimates are available at a lower cost and when they convey information about operating performance. For example, with very few exceptions, firms’ managers commit to historical cost accounting for plant and equipment. Our findings contribute to the policy debate by documenting the market solution to one of the central questions in the accounting literature. Our findings indicate that, despite its conceptual merits, fair value is unlikely to become the primary valuation method for illiquid non-financial assets on a voluntary basis. 相似文献
32.
Michael Christensen 《Applied economics》2013,45(10):1353-1366
This paper analyses the disinflationary policy pursued in Denmark since October 1982, focusing on the Phillips curve trade-off and the credibility of this disinflationary policy. The overall conclusion confirms no significant indication of the disinflationary policy being credible. 相似文献
33.
The LVH (Lucas variability hypothesis) says that the reaction of real output to changes in nominal demand depends negatively upon the variability of the rate of change of nominal demand. The LVH was first proposed as a testable prediction from R. E. Lucas' 1973 model of the business cycle – known as the misperceptions model. The LVH has frequently been successfully tested on cross-country data sets. We first replicate the standard test result. We then proceed to show that the test suffers from the problem that the same LVH-test result appears – qualitatively and quantitatively – even in models having the reverse causal structure, from the one assumed by Lucas. We have consequently shown that the LVH-test is developed within a framework where it is hard to miss -hence the title. 相似文献
34.
35.
Sigrid Denver Tove Christensen Joergen D. Jensen Katherine O'Doherty Jensen 《国际粮食与农业综合企业市场学杂志》2013,25(1):47-65
This article concerns demand for organic foods in 3 European countries: Denmark, Great Britain, and Italy. Based on extensive sets of household panel data we categorize households into 4 groups according to their levels of organic consumption. Importance of sociodemographics is estimated by applying multinomial logit models. In all 3 countries a high organic consumption is mainly found among the more well-situated households in urban areas. Although the relative size of the user groups is fairly stable over time, we find variation in the organic consumption of individual households. 相似文献
36.
We examine the interaction between discretionary and non-discretionary accruals in a stewardship setting. Contracting includes multiple rounds of renegotiation based on contractible accounting information and non-contractible but more timely non-accounting information. We show that accounting regulation aimed at increasing earnings quality from a valuation perspective (earnings persistence) may have a significant impact on how firms rationally respond in terms of allowing accrual discretion in order to alleviate the impact on the stewardship role of earnings. Increasing the precision of more timely non-accounting information (analyst earnings forecasts) increases the ex ante value of the firm and reduces costly earnings management. There is an optimal level of reversible non-discretionary accrual noise introduced through revenue recognition policies. Tight rules-based accounting regulation, as opposed to leaving firms more choice over non-discretionary accrual policies, may lead firms to rationally respond by inducing costly earnings management. More generally, regulating both earnings persistence and the tightness of admissible auditing policies may not result in less equilibrium earnings management. 相似文献
37.
Research summary: Investing a firm's resources in corporate social responsibility (CSR) initiatives remains a contentious issue. While research suggests firm financial performance is the primary driver of CEO dismissal, we propose that CSR will provide important additional context when interpreting a firm's financial performance. Consistent with this prediction, our results suggest that past CSR decisions amplify the negative relationship between financial performance and CEO dismissal. Specifically, we find that greater prior investments in CSR appear to expose CEOs of firms with poor financial performance to a greater risk of dismissal. In contrast, greater past investments in CSR appear to help shield CEOs of firms with good financial performance from dismissal. These findings provide novel insight into how CEOs' career outcomes may be affected by earlier CSR decisions. Managerial summary: In this study, we examined a potential personal consequence for CEOs related to corporate social responsibility (CSR). We explored the role prior investments in CSR play when a board evaluates the firm's financial performance and considers whether or not to fire the CEO. Our results suggest that while financial performance sets the overall tone of a CEO's evaluation, CSR amplifies that baseline evaluation. Specifically, our results suggest that greater past investments in CSR appear to (a) greatly increase the likelihood of CEO dismissal when financial performance is poor, and (b) somewhat reduce the likelihood of CEO dismissal when financial performance is good. Thus, striving to deliver profits in a socially responsible manner may have both positive and negative personal consequences. Copyright © 2017 John Wiley & Sons, Ltd. 相似文献
38.
Anwer S. Ahmed Brant E. Christensen Adam J. Olson Christopher G. Yust 《Contemporary Accounting Research》2019,36(2):958-998
We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have been uniquely able to understand the risks, recognize the warnings signs early, and thus respond more effectively to the GFC. Controlling for other executive, director, and bank‐level characteristics, we examine whether bank performance, risk taking, and accounting quality in the period immediately before and during the GFC are affected by having executives or directors who previously served as bank executives or directors during the 1980s/1990s banking crisis (80s/90s crisis). Overall, we find that banks led by these crisis‐experienced executives and directors exhibit stronger performance, lower risk taking, and higher accounting quality in the period around the GFC. These effects are strongest among bank leaders for whom the 80s/90s crisis was most salient. Results are robust to propensity‐matched samples and other analyses performed to rule out alternative explanations. Our results suggest these individuals were able to learn from prior crisis experience. 相似文献
39.
Making strategy: learning by doing 总被引:4,自引:0,他引:4
Christensen CM 《Harvard business review》1997,75(6):141-6, 148-56
Companies find it difficult to change strategy for many reasons, but one stands out: strategic thinking is not a core managerial competence at most companies. Executives hone their capabilities by tackling problems over and over again. Changing strategy, however, is not usually a task that they face repeatedly. Once companies have found a strategy that works, they want to use it, not change it. Consequently, most managers do not develop a competence in strategic thinking. This Manager's Tool Kit presents a three-stage method executives can use to conceive and implement a creative and coherent strategy themselves. The first stage is to identify and map the driving forces that the company needs to address. The process of mapping provides strategy-making teams with visual representations of team members' assumptions, those pictures, in turn, enable managers to achieve consensus in determining the driving forces. Once a senior management team has formulated a new strategy, it must align the strategy with the company's resource-allocation process to make implementation possible. Senior management teams can translate their strategy into action by using aggregate project planning. And management teams that link strategy and innovation through that planning process will develop a competence in implementing strategic change. The author guides the reader through the three stages of strategy making by examining the case of a manufacturing company that was losing ground to competitors. After mapping the driving forces, the company's senior managers were able to devise a new strategy that allowed the business to maintain a competitive advantage in its industry. 相似文献
40.
Fredrik Andersson Peter Anderson Tove Holm-Larsen James Piercy Karel Everaert Tim Holbrook 《Journal of medical economics》2016,19(12):1200-1206
Background and aim: The impact of nocturia (getting up at night to void) on health-related quality-of-life (HRQoL) is often under-estimated. This study investigated the relative burden in terms of HRQoL and utilities of nocturia in a real-world setting.Methods: Patient data were collected from two surveys: a nocturia-specific, cross-sectional survey of physicians and their patients (DSP), and a general UK population health survey (HSFE). Utilities (EQ-5D-5L), productivity (Work Productivity and Activity Index), and the impact of nocturia symptoms (Nocturia Impact Diary and Overactive Bladder Questionnaires) were assessed against the number of voids. A robust linear regression model with propensity score weights was used to control for confounding factors in estimating utilities.Results: Physician-recorded data were available from 8,738 patients across the US, Germany, Spain, France, and the UK; of these, 5,335 (61%) included patient-reported outcomes. In total, 6,302 controls were drawn from the two surveys and compared to 1,104 nocturia patients. Deterioration of HRQoL was associated with increasing number of night-time voids (p?0.0001). In particular, significant differences were observed between 0–1 and ≥2 voids (p?0.001). The regression model demonstrated that nocturia (≥2 per night) is associated with a modest but significant deterioration in utility of 0.0134 (p?0.05).Limitations: The cause of nocturia is multifactorial and the mostly elderly patients may have several concomitant diseases. The authors tried to adjust for the most common ones, but there may be diseases or unknown relationships not included.Conclusions: Nocturia negatively affected HRQoL and patient utility. A clear effect is seen already at two voids per night. Every effort should, therefore, be made to reduce nocturia below the bother threshold of two voids per night. 相似文献