全文获取类型
收费全文 | 122篇 |
免费 | 6篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 10篇 |
工业经济 | 9篇 |
计划管理 | 23篇 |
经济学 | 22篇 |
综合类 | 14篇 |
旅游经济 | 1篇 |
贸易经济 | 36篇 |
农业经济 | 2篇 |
经济概况 | 12篇 |
出版年
2024年 | 1篇 |
2023年 | 2篇 |
2022年 | 1篇 |
2021年 | 2篇 |
2020年 | 9篇 |
2019年 | 3篇 |
2018年 | 4篇 |
2017年 | 3篇 |
2016年 | 5篇 |
2015年 | 4篇 |
2014年 | 14篇 |
2013年 | 14篇 |
2012年 | 11篇 |
2011年 | 8篇 |
2010年 | 4篇 |
2009年 | 5篇 |
2008年 | 7篇 |
2007年 | 8篇 |
2006年 | 11篇 |
2005年 | 7篇 |
2004年 | 1篇 |
2003年 | 1篇 |
2002年 | 1篇 |
2000年 | 1篇 |
1999年 | 1篇 |
1978年 | 1篇 |
排序方式: 共有129条查询结果,搜索用时 0 毫秒
1.
各国的国家审计在公共预算中的作用呈现不同特色.沿着预算机会主义、预算治理构造到预算审计这个逻辑路径,建立一个关于国家审计在公共预算中作用的理论架构,并以美国和中国作为案例来验证这个理论构架,具有重要意义.各个国家针对预算机会主义会有一个由预算文化、预算制衡和预算问责组成的预算治理构造,预算审计属于预算问责,预算审计如何嵌入预算治理构造的决定因素是剩余预算机会主义,剩余机会主义决定预算审计体制、预算审计重点和预算审计模式. 相似文献
2.
2007年1月1日开始实施的新会计准则为上市公司提供了更多的会计选择空间,诱发了管理层的机会主义动机。本文以新会计准则下金融资产分类为例,结合2007~2008年中国A股上市公司数据,实证检验了公司治理安排对管理层机会主义会计选择的影响。研究发现,国家控股和两职合一的公司更倾向于机会主义会计选择,独立董事比例和管理层持股比例与机会主义会计选择显著负相关。并且,独立董事和股权激励制度对管理层机会主义会计行为的约束作用在国有企业中更加显著。本研究丰富了会计选择的研究文献,有助于监管部门了解新会计准则的实施效果及影响机制。 相似文献
3.
机会主义行为是营销研究核心问题之一。文章通过模型分析表明,渠道购买商网络外部性引起的正反馈循环会使销售商被锁定,这种被锁定的专用性投资进而会导致购买商攫取准租的机会主义行为,不考虑关系持续和双边锁定,实证研究验证了模型结论。但渠道双方都发生专用性投资时,机会主义行为会受到限制;另外,渠道关系期限也有效地缓解专用性投资锁定导致的机会主义行为。 相似文献
4.
Ashok Chakravarti 《Journal of economic issues》2017,51(4):1114-1136
Information is a scarce resource. It is inherently available only in a limited form to decision-makers. Limited or imperfect information is caused by uncertainty — both ontologic and epistemic, limitations in cognitive capabilities or bounded rationality, hidden information, and information asymmetries. This has fundamental implications for the manner in which the self-interested behavior of agents will manifest itself. The article argues that in the context of imperfect information, self-interest can function in a manner quite different from what standard approaches assume. This has been demonstrated by the recent financial crisis. However, there has been limited consideration in mainstream models, both of the neoclassical and institutional type, as to what the exact nature of self-interestedness is, and how this affects the market behavior of agents. The nature of self-interest, therefore, needs to be modeled explicitly to improve the explanatory power of economic theories. 相似文献
5.
Abstract: Stage financing provides a real option that is valuable when facing external uncertainty. However, it may also induce investor hold-up, if the property rights on an invention are not sufficiently protected. As a consequence, the entrepreneur may not work hard. Investor opportunism is less likely to occur, if investors' residual cash-flow-rights are contingent on verifiable 'milestones' in the previous stage. Equity-linked financing also provides high-powered incentives to the investor not to 'steal the idea' because his payoff becomes sensitive to the project value. The paper provides a new explanation for both types of contractual provisions. 相似文献
6.
ABSTRACT
Purpose
This article aims to introduce and distinguish two features of contract design – prevention and promotion contracts – and compares their effects on opportunism within the distributor–supplier relationship. It also examines the moderating role of ex post contract enforcement strategies. 相似文献7.
We examine the link between the monitoring capacity of the board and corporate performance of UK listed firms. We also investigate how firms use the flexibility offered by the voluntary governance regime to make governance choices. We find a strong positive association between the board governance index we construct and firm operating performance. Our results imply that adherence to the board‐related recommendations of the UK Corporate Governance Code strengthens the board's monitoring capacity, potentially helping mitigate agency problems, but that investors do not value it correspondingly. Moreover, in contrast to prior UK findings suggesting efficient adoption of Code recommendations, we find that firms at times use the Code flexibility opportunistically, aiming to decrease the monitoring capacity of the board, which is followed by subsequent underperformance. This finding questions the effectiveness of the voluntary approach to governance regulation followed in the UK and in many countries around the world. 相似文献
8.
上市公司解聘审计师问题是学术界和监管部门关注的热点,本文选取2002至2004会计年度解聘审计师的公司为研究样本,考察了上市公司解聘审计师的动机及其经济后果。结果表明,公司解聘审计师并非由于前任审计师过于稳健,当公司具有避免亏损、ST、退市以及摘除ST的动机时,则更有可能解聘审计师,而且这些公司通过解聘审计师成功实现了审计意见的购买。 相似文献
9.
论我国地方财政运行中的道德风险问题 总被引:1,自引:0,他引:1
邹江涛 《中央财经大学学报》2006,(1):8-13
在我国财政分权改革中,地方政府逐渐成为相对独立的公共实体。由于我国现行体制下,上级政府对下级政府、中央政府对地方政府的隐性财政担保关系缺乏有效的风险约束机制,引致了地方财政运行中道德风险蔓延,提高了我国的财政风险。防范地方政府道德风险需构建风险约束机制,并在改革进程中进一步完善财政管理体制。 相似文献
10.
《Asia-Pacific Journal of Financial Studies》2018,47(1):81-106
This study aims to investigate the information effect of voluntary disclosure of externally sourced technological innovation by type of technological innovation, namely, in‐bound technology transfer, out‐bound technology transfer, and technological alliance. Long‐term performance is lower for firms with lower quality accounting information and this effect is most evident in the disclosure of an in‐bound technology transfer. Further, low disclosure quality firms undergo a greater decline in long‐term performance after a seasoned equity offering following the disclosure of an in‐bound technology transfer than high disclosure quality firms. This relationship is more pronounced during a bear market than during a bull market. 相似文献