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排序方式: 共有73条查询结果,搜索用时 15 毫秒
1.
ChihYing Chen† 《Journal of Business Finance & Accounting》2003,30(7-8):941-974
A sample of firms where employee stock options and other long‐term incentives are absent but an annual bonus is required is examined. A positive relation is found between firm equity value and stock bonus but not cash bonus. The positive relation is stronger when the firm has greater investment opportunities. Additionally, the relation is shown to be nonlinear in the sense that the marginal effect of stock bonus on equity value is positive but decreasing (negative) when the stock bonus is below (above) the breakpoint. Overall, the annual stock bonus is valued positively by investors even though it is linked to the firm's contemporaneous but not future performance. 相似文献
2.
Jay Carlson 《Journal of Promotion Management》2017,23(6):930-950
Bonus packs created by manufacturers have been characterized by scholars as special factory packs offering the consumer extra product for the same price or at no additional cost. However, this portrayal may fail to fully capture what consumers actually encounter in stores during and following a bonus pack promotion. Indeed, little is known about the types of products that manufacturers promote as bonus packs and how offers for them are specified, how retailers price them, and also what happens when the offers are discontinued. To address these shortcomings, a content analysis is conducted. The results illustrate a richness to bonus pack promotions that previous views of the topic have not described. 相似文献
3.
论述了上市公司在定向增发前、增发中、增发后不同阶段,中小股东利益可能受到侵害的主要因素,从上市公司的内部因素和外部制度因素分析了定向增发中可能存在的利益输送问题。根据当前定向增发的新特点,对保护中小股东利益提出了对策与建议。 相似文献
4.
为建立良好的医生激励机制,医院有必要对医生实行动态化的考核和分配,对医生价值合理估价,完善医生分配,实施合理的价值计酬。动态股权激励模型与传统的计件工资制相比,在奖金的分配上更有利于维护多方利益,为协调一系列影响分配的因素诸如管理、技术等生产要素和医生实际贡献之间的关系提供了动态博弈平台。通过多方对利益的追求和自发调整,最终有利于组织和谐的实现。 相似文献
5.
An investigation of the short‐ and long‐run relations between executive cash bonus payments and firm financial performance: a pitch
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Stacey J. Beaumont 《Accounting & Finance》2015,55(2):337-343
This letter is a discussion of the application of the pitch template developed by Faff (2015) to a financial accounting research topic. The pitch template focuses ideas into key areas, giving clear and concise direction in planning and structuring the research idea. In this instance, the template is used in a nonlinear manner to develop a research proposal to investigate the relation between cash bonus payments and firm financial performance. 相似文献
6.
对公立医院绩效奖金分配的探讨 总被引:1,自引:0,他引:1
杨逸清 《内蒙古财经学院学报(综合版)》2011,9(1):150-152
论文分析了医院绩效工资分配的依据,并对医院绩效考核中员工类型的划分,几种绩效考核管理方式进行了比较,最后对绩效奖金分配的改革提出建议,以其对公立医院绩效奖金分配起到帮助作用。 相似文献
7.
廖添土 《湖北商业高等专科学校学报》2012,(5):77-81
2007年央企试行国有资本经营预算制度,结束了国有企业多年来只交税收不交利润的历史。国有企业是全民共同所有的企业。因此理应向其所有者——全体人民进行分红。然而,我国现行的国有企业红利分配依然没有走出"取之国企,用之国企"的制度框架,全体人民并不能享有国企红利分配收益。为此,必须明确国企红利"全民分红"的改革方向,并采取配套措施促进"全民分红"的稳步推进。 相似文献
8.
医院奖金分配应遵循:“多劳多得,按劳分配”,“兼顾医院、集体、个人三者利益”等原则。医院奖金分别有:达标奖、超劳奖、平均奖、单项奖等。医院奖金提取可以按顺序提成法或逆序提成法。在医院奖金分配中要建立评价、考核、审计机制,妥善处理医院内各种矛盾关系,建立科学合理的奖金分配制度,促进医院不断发展。 相似文献
9.
António Câmara 《The Financial Review》2009,44(4):469-488
This article studies the cost of contingent earnings-based bonus compensation. We assume that the firm has normal and abnormal earnings. The normal earnings result from normal firm activities and are modeled as an arithmetic Brownian motion. The abnormal earnings result from surprising activities (e.g., introduction of an unexpected new product, an unexpected strike) and are modeled as a compound Poisson process where the earnings jump sizes have a normal distribution. We investigate, in a simple general equilibrium model, how normal and abnormal earnings affect the cost of contingent bonus compensation to the firm. 相似文献
10.
十八大提出的"收入倍增计划"是否能实现,怎样更好实现是我国今后要面临的主要问题。应用灰色预测模型预测未来十年间的城乡居民的实际人均收入,可以发现城镇居民收入倍增计划能够较好实现,但农村居民收入倍增实现困难。造成这种现象的原因除了模型本身的缺陷外,还有"政策红利"未来临及制度依赖等因素。文章认为应通过充分挖掘政策红利,打破制度依赖等手段促进收入倍增的更好实现。 相似文献