全文获取类型
收费全文 | 120篇 |
免费 | 4篇 |
专业分类
财政金融 | 52篇 |
工业经济 | 2篇 |
计划管理 | 15篇 |
经济学 | 36篇 |
运输经济 | 2篇 |
旅游经济 | 1篇 |
贸易经济 | 14篇 |
农业经济 | 1篇 |
经济概况 | 1篇 |
出版年
2023年 | 3篇 |
2022年 | 1篇 |
2021年 | 3篇 |
2020年 | 1篇 |
2019年 | 4篇 |
2018年 | 2篇 |
2017年 | 10篇 |
2016年 | 4篇 |
2015年 | 5篇 |
2014年 | 7篇 |
2013年 | 26篇 |
2012年 | 7篇 |
2011年 | 6篇 |
2010年 | 4篇 |
2009年 | 5篇 |
2008年 | 2篇 |
2007年 | 6篇 |
2006年 | 4篇 |
2005年 | 6篇 |
2004年 | 5篇 |
2003年 | 2篇 |
2002年 | 1篇 |
2001年 | 1篇 |
1999年 | 2篇 |
1997年 | 2篇 |
1995年 | 1篇 |
1993年 | 3篇 |
1991年 | 1篇 |
排序方式: 共有124条查询结果,搜索用时 15 毫秒
121.
Andrei Brateanu Sarah Schramm Bo Hu Kristen Boyer Kelly Nottingham Glen B. Taksler 《Journal of medical economics》2014,17(11):810-816
Background:Defensive medicine represents one cause of economic losses in healthcare. Studies that measured its cost have produced conflicting results.Objective:To directly measure the proportion of primary care costs attributable to defensive medicine.Research design and methods:Six-week prospective study of primary care physicians from four outpatient practices. On 3 distinct days, participants were asked to rate each order placed the day before on the extent to which it represented defensive medicine, using a 5-point scale from 0 (not at all defensive) to 4 (entirely defensive).Main outcome measures:This study calculated the order defensiveness score for each order (the defensiveness/4) and the physician defensive score (the mean of all orders defensiveness scores). Each order was assigned a weighted cost by multiplying the total cost of that order (based on Medicare reimbursement rates) by the order defensiveness score. The proportion of total cost attributable to defensive medicine was calculated by dividing the weighted cost of defensive orders by the total cost of all orders.Results:Of 50 eligible physicians, 23 agreed to participate; 21 returned the surveys and rated 1234 individual orders on 347 patients. Physicians wrote an average of 3.6?±?1.0 orders/visit with an associated total cost of $72.60?±?18.5 per order. Across physicians, the median physician defensive score was 0.018 (IQR?=?[0.008, 0.049]) and the proportion of costs attributable to defensive medicine was 3.1% (IQR?=?[0.5%, 7.2%]). Physicians with defensive scores above vs below the median had a similar number of orders and total costs per visit. Physicians were more likely to place defensive orders if trained in community hospitals vs academic centers (OR?=?4.29; 95% CI?=?1.55–11.86; p?=?0.01).Conclusions:This study describes a new method to directly quantify the cost of defensive medicine. Defensive medicine appears to have minimal impact on primary care costs. 相似文献
122.
This paper examines whether the ‘style’ of individual auditors influences financial reporting quality in Germany. Audit quality in Germany should be uniformly high, because of strong reputational needs, strict controls on operating procedures, and quality enforcement mechanisms. An audit partner's style should not affect this quality level. However, our results do not support this expectation. Exploiting a unique dataset comprising the names of the audit engagement and review partners of listed German companies, we find that audit engagement partners in Germany have a significant influence on audit quality, beyond firm‐ and office‐level factors. In contrast, audit review partners do not have a consistent significant influence on audit quality. We measure audit quality by the level of a firm's abnormal accruals and its propensity to meet or beat an earnings target. We also find that the 2005 adoption of a new audit quality enforcement system that includes ‘naming and shaming’ does not reduce the influence of audit partner style on financial reporting quality. 相似文献
123.
We propose a joint theory of time-series momentum and reversal based on a rational-expectations model. We show that a necessary condition for momentum to arise in this framework is that information flows at an increasing rate. We focus on word-of-mouth communication as a mechanism that enforces this condition and generates short-term momentum and long-term reversal. Investors with heterogeneous trading strategies—contrarian and momentum traders—coexist in the marketplace. Although a significant proportion of investors are momentum traders, momentum is not completely eliminated. Word-of-mouth communication spreads rumors and generates price run-ups and reversals. Our theoretical predictions are in line with empirical findings. 相似文献
124.
Under International Financial Reporting Standards, managers can use two approaches to increase the estimated fair value of goodwill in order to justify not recognizing impairment: (1) make overly optimistic valuation assumptions, and (2) increase future cash flow forecasts by inflating current cash flows. Because enforcement constrains the use of optimistic valuation assumptions, we hypothesize that enforcement influences the relative use of these two choices. We test this hypothesis by comparing a sample of 1,958 firms from 36 countries that are likely to delay recognizing goodwill impairment (suspect firms) to a sample of control firms. First, we find that firms in high‐enforcement countries use a higher discount rate to test goodwill for impairment than firms in low‐enforcement countries. We also find a more positive association between discount rate and upward cash flow management for suspect firms than for control firms. This result is consistent with suspect firms substituting optimistic valuation assumptions with inflated current cash flows. Second, we find that, relative to control firms, suspect firms exhibit higher upward cash flow management in high‐enforcement countries than in low‐enforcement countries. Third, we show that suspect firms in high‐enforcement countries are more likely to eventually impair goodwill. 相似文献