首页 | 本学科首页   官方微博 | 高级检索  
文章检索
  按 检索   检索词:      
出版年份:   被引次数:   他引次数: 提示:输入*表示无穷大
  收费全文   48篇
  免费   0篇
财政金融   11篇
工业经济   2篇
计划管理   10篇
经济学   7篇
贸易经济   7篇
经济概况   11篇
  2020年   2篇
  2019年   1篇
  2018年   1篇
  2017年   1篇
  2016年   2篇
  2014年   1篇
  2013年   6篇
  2012年   4篇
  2011年   1篇
  2010年   4篇
  2009年   3篇
  2008年   2篇
  2006年   4篇
  2005年   6篇
  2004年   1篇
  2003年   3篇
  2002年   1篇
  2000年   1篇
  1997年   1篇
  1994年   1篇
  1992年   1篇
  1988年   1篇
排序方式: 共有48条查询结果,搜索用时 15 毫秒
1.
This paper deals with the specification of pollution abatement in dynamic computable general equilibrium (CGE) models and analyses the dynamic feedback mechanisms between economy and abatement in the context of environmental policy. A Ramsey-type economic model is presented, in which bottom-up technical and economic information on abatement techniques is integrated in a top-down dynamic CGE context. The practical suitability of the specification is illustrated by an empirical application for climate change and acidification in the Netherlands. The results show that a mixture of some slowdown of economic growth, a substantial restructuring of the economy and implementation of most technical abatement measures is optimal.  相似文献   
2.
Using a proprietary data set consisting of all private firm audit engagements in 2000 from one Big 4 firm in Belgium, we investigate (i) whether audit office industry scale is associated with a reduction of total, partner, and staff audit hours and thus with efficiency gains triggered by organizational learning from servicing more clients in an industry and (ii) whether the extent of efficiency pass‐on from the auditor to its clients depends on the audit firm's market power. We find that auditor office industry scale is associated with efficiency gains and a reduction of the variable costs (i.e., fewer total audit hours, partner hours, and staff hours), ceteris paribus. Our results also suggest that, on average, realized efficiencies are entirely passed on, as evidenced by a nonsignificant effect of auditor industry scale on the auditor's billing rate. Furthermore, we find that the extent of the efficiency pass‐on decreases with the market power of the audit firm in the industry market segment as we document a higher billing rate for auditors with high market power (versus low market power). In addition, we find that the lower audit hours associated with auditor industry scale do not compromise audit quality.  相似文献   
3.
This study empirically examines the effects of competition through differentiation on audit pricing. Based on prior economic theory on differentiated-product markets (e.g., Hotelling, 1929, Tirole, 1988), we hypothesize that audit fees are affected by an auditor's relative location in a market segment. We define audit markets per industry segment and U.S. Metropolitan Statistical Area and specify an auditor's industry location relative to the client (auditor–client industry alignment) and relative to the closest competitor (industry market share distance to closest competitor). We find that audit fees increase in both auditor–client industry alignment and industry market share distance to the closest competitor.  相似文献   
4.
This paper aims to advance the process dimension of inter-organisational adaptation that takes places in supply chain relationships, building upon learning literature. Therefore, it summarizes and disentangles the different debates on inter-organisational adaptation and learning in the literature and establishes the theoretical linkage between both concepts. Two dyadic case studies show that the learning processes that underlie inter-organisational adaptations may be comprehensively classified based upon the direction of learning, resulting in “learning from” versus “learning with”, and based upon the span of learning, resulting in “incidental learning” versus “incremental learning”. The experiential nature of learning provides an explanation for the reinforcing character of inter-organisational adaptation, which is an alternative to the explanations presented in literature on supply chain relationships.  相似文献   
5.
6.
    
  相似文献   
7.
8.
9.
Empirical research on the effect of turnaround initiatives on audit reporting is scant. This paper addresses this gap by examining audit reporting for distressed companies and its association with a broad array of strategic and operating turnaround initiatives. In particular, we study the association between business risk information and going-concern decisions for distressed clients. Using a sample of distressed firms in the US manufacturing industry, we find that both short-term cash flow potential as well as strategic growth and hence long-term cash flow potential are necessary for strategic turnaround initiatives to have a mitigating impact on the auditor’s going-concern decision. Strategic turnaround initiatives for which only one of these two conditions holds and operating turnaround initiatives appear to function as going-concern risk factors as they are associated with a higher likelihood that a going-concern opinion will be issued. We also find that specialist and non-specialist auditors assess the mitigating potential of some but not all turnaround initiatives differently. Overall, our results suggest that auditors’ strategic risk assessment (typically done in a business risk auditing context) is associated with the outcome of the audit process (the opinion).  相似文献   
10.
We introduce career success schemas as critical for understanding how people in different contexts perceive and understand career success. Using a comparative configurational approach, we show, in a study of 13 countries, that two structural characteristics of career success schemas—complexity and convergence—differ across country contexts and are embedded in specific configurations of institutional factors. Adopting complexity and convergence as primary dimensions, we propose a taxonomy of career success schemas at the country level. Based on this taxonomy, we contribute to the understanding of subjective career success across countries, discuss the importance of schemas for organisational career systems in multinational enterprises, and propose specific guidelines for future comparative careers research.  相似文献   
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号