全文获取类型
收费全文 | 292篇 |
免费 | 15篇 |
专业分类
财政金融 | 65篇 |
计划管理 | 7篇 |
经济学 | 4篇 |
旅游经济 | 45篇 |
贸易经济 | 126篇 |
农业经济 | 11篇 |
经济概况 | 49篇 |
出版年
2024年 | 3篇 |
2023年 | 24篇 |
2021年 | 24篇 |
2020年 | 21篇 |
2019年 | 23篇 |
2018年 | 12篇 |
2017年 | 17篇 |
2016年 | 13篇 |
2015年 | 5篇 |
2014年 | 13篇 |
2013年 | 12篇 |
2012年 | 18篇 |
2011年 | 7篇 |
2010年 | 19篇 |
2009年 | 9篇 |
2008年 | 5篇 |
2007年 | 16篇 |
2006年 | 6篇 |
2005年 | 4篇 |
2004年 | 1篇 |
2003年 | 1篇 |
2002年 | 2篇 |
2000年 | 2篇 |
1999年 | 1篇 |
1998年 | 2篇 |
1996年 | 1篇 |
1995年 | 1篇 |
1993年 | 1篇 |
1992年 | 1篇 |
1991年 | 1篇 |
1989年 | 1篇 |
1988年 | 1篇 |
1987年 | 3篇 |
1986年 | 1篇 |
1985年 | 8篇 |
1984年 | 6篇 |
1983年 | 4篇 |
1982年 | 5篇 |
1981年 | 4篇 |
1980年 | 5篇 |
1979年 | 3篇 |
1978年 | 1篇 |
排序方式: 共有307条查询结果,搜索用时 0 毫秒
21.
Simon Pierre Sigu Salma Karray 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2007,24(2):80-93
We provide a framework for setting regular prices and using promotional discounts in a duopoly where long‐term promotional effects are present and the firms' pricing and promotional strategies are common knowledge (e.g., as in online markets). We show that at equilibrium, the two firms may not promote and instead adopt an Everyday Low Price (EDLP) strategy. Consumers' tendency to stockpile promoted products, the level of brand loyalty and product differentiation, and the possibility of a postpromotional sales increase critically influence regular prices, price discount rates, and profits. Under some conditions consumer stockpiling intensifies promotional competition and reduces firms' profits while the possibility of attracting new consumers reduces the need to heavily promote and ensures better profits. Managerial implications are discussed. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
22.
Yves Bozec Richard Bozec 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2007,24(3):182-195
The objective of this study is to analyze the relation between ownership concentration and corporate governance practices of a group of Canadian companies listed on the Toronto Stock Exchange. We rely on the corporate governance index developed by the Report on Business (ROB) in 2002. Our empirical results are consistent with the expropriation effect argument that predicts a negative relation between deviation from the one share‐one vote rule and corporate governance best practices. In this context, the dominant shareholder has incentives to maintain weak internal controls in order to facilitate expropriation. In addition, consistent with prior research, our results give partial support to the substitution effect argument by showing a negative impact of ownership concentration on the board composition subindex. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
23.
This study examines the relation between earnings management and block ownership of same‐industry peer firms by a common set of institutional investors (common institutional ownership). This relation is important given the tremendous growth of common institutional ownership and the significant influence of blockholders on financial reporting. We hypothesize that common institutional ownership mitigates earnings management by enhancing institutions' monitoring efficiency and by encouraging institutions to internalize the negative externality of a firm's earnings management on peer firms' investments. Consistent with our hypothesis, we find that higher common institutional ownership is related to less earnings management. Analyses of a quasi‐natural experiment based on financial institution mergers show that this negative relation is unlikely to be driven by the endogeneity of common institutional ownership. Cross‐sectional tests provide evidence that the negative relation is stronger among firms for which common institutional ownership is likely to generate a greater reduction in institutions' information acquisition and processing costs, and among firms whose severe financial misstatements are more likely to distort co‐owned peer firms' investments, supporting both mechanisms underlying our hypothesis. Our findings inform the ongoing debate on the costs and benefits of common institutional ownership by highlighting an important benefit: the enhanced monitoring of financial reporting. 相似文献
24.
Gil S. Bae Seung UK Choi Phillip T. Lamoreaux Jae Eun Lee 《Contemporary Accounting Research》2021,38(1):586-620
We examine the relation between low‐quality internal controls and audit fee premiums. Using a novel data set of audit hours and audit fees we find, consistent with the audit risk model, that auditors increase their effort (hours) owing to low internal control quality. We find that auditors also charge a significant fee premium to clients with internal control weaknesses. This premium is observed for severe internal control weaknesses and companies with low‐quality alternative governance mechanisms. The results are robust to multiple methods to address endogeneity, including company fixed effects, difference‐in‐differences design, and a propensity score‐matched sample. Taken as a whole, low internal control quality leads to fee premiums, which are a deadweight loss to client companies. 相似文献
25.
Youjin Baik Hyojin Kim Young‐Ryeol Park 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2021,38(1):68-79
The person–environment fit theory posits that the term “environment” can be defined at different levels. This study delineates two environmental dimensions (strategic and organizational) and empirically examines the potential moderating effects of two strategic factors (intra‐ and inter‐regional diversification) on the relationship between two organizational factors (subsidiary ownership and host‐country experience) and MNE subsidiary staffing composition. The results indicate that strategic and organizational dimensions have impacts on subsidiary staffing composition. This study also finds that the interaction effects between strategic and organizational factors are significant only when there is congruence between demands from different environmental dimensions. 相似文献
26.
Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*
We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items. 相似文献
27.
Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality. 相似文献
28.
29.
The-Hiep Nguyen 《Journal of Economics and Business》1985,37(2):113-121
This paper explores the relationship between firm size, profitability, and corporate savings behavior in Canada. It shows that the long-run propensities to save out of profits are much the same for firms of all sizes, although foreign-owned firms generally retain more of their profits compared to domestic firms. Profitability has also been found to be largely independent of variations in firm size, although large foreign-owned firms generally earn higher profits than large domestic firms. The study also finds no evidence for the superiority of the “dividend effect” over the “retained effect”. It is suggested that the relatively high debt ratio experienced by small domestic firms might be better explained by the demand than the supply side of the markets for new equity. 相似文献
30.
Yana Du Li Zhang Qiong Bu Aldo Kurniawan 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2020,37(3):211-224
This study draws on resource allocation theory to examine the relationship between job control and two kinds of job performance, namely employee creativity and in-role performance, as well as to investigate whether supervisor encouragement of creativity moderates these two potentially nonlinear relationships. To test the proposed model, we collected data from 234 employees in Indonesia. The results show that job control has an inverted U-shaped relationship with employee creativity, but a U-shaped relationship with in-role performance. Supervisor encouragement of creativity moderates both relationships, such that the control–creativity relationship becomes U-shaped, while the control–in-role performance relationship becomes inverted U-shaped when supervisor encouragement of creativity is high. Implications for managers on how to provide resources to employees are discussed. 相似文献