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排序方式: 共有159条查询结果,搜索用时 46 毫秒
61.
Anne-Laure Delatte Mathieu Gex Antonia López-Villavicencio 《Journal of International Money and Finance》2012
This paper assesses the potential influence of the growing CDS market on the borrowing cost of sovereign states during the European sovereign crisis. We analyze the sovereign debt market to ascertain the pattern of information transmission between the CDS and corresponding bond markets. Our methodological innovation is the use of a non-linear specification rather than the linear VECM specification customarily employed. Using a panel smooth transition model during the 2008–2010 period, we find that: 1) linearity tests clearly reject the null hypothesis of a linear transmission mechanisms between the bond and the CDS markets; 2) market distress alters the mutual influence and 3) the higher the distress the more the CDS market dominates the information transmission between CDS and bond markets. 相似文献
62.
63.
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*
H. Kent Baker Satish Kumar Nitesh Pandey Sascha Kraus 《Contemporary Accounting Research》2023,40(1):196-230
This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria. 相似文献
64.
Darlene Walsh Antonia Mantonakis Steve Joordens 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2015,32(1):47-57
Whereas most research on depletion focuses on its effect on the overall performance of a subsequent task requiring self‐control, we examine the effect of depletion on self‐control after performance has begun. Across different manipulations of depletion and using different measures of self‐control (e.g., overriding an automatic behavioural tendency, enduring on a physically demanding task, and making healthy consumption choices), the results of three studies show that when self‐control has been initiated, the effect of depletion has little influence on subsequent behaviour also requiring self‐control: in other words, “getting started” on a self‐control task attenuates the depletion effect. The results also show that the way in which self‐control starts—that is, whether people choose to regulate, or whether this choice is forced—appears irrelevant. This research clarifies an effective way to facilitate self‐control after depletion, while providing a better understanding of the process underlying depletion. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
65.
Antonia López‐Villavicencio Sophie Saglio 《Oxford bulletin of economics and statistics》2017,79(1):55-78
Based on the reduced form New Keynesian Wage Phillips Curve, we estimate wage rigidity and indexation at the aggregate level in several advanced countries for the 1985–2014 period. We document that the wage setting process is heterogenous among our sample of countries: nominal wage rigidities are more important in the United States, while wage indexation is dominant in European Countries. We also present evidence that indexation to past inflation has decrease as inflation stabilizes at lower levels. In addition, our results suggest that wage rigidity is not linked to the institutional environment at the macroeconomic level. Finally, we show that there is significant time variation in the estimated coefficients on the implied equation that is usually not taken into account in the theoretical literature. 相似文献
66.
This paper responds to the recent advocacy of subjective wellbeing in policy evaluation with an investigation of food security in rural Chhattisgarh, India, in 2010–2013. Conceptually, it suggests the need to move beyond a primary focus on happiness to consider a broader-based investigation into people’s subjective perceptions. In particular, it introduces a multi-domain model with some affinities to the capability approach, which asks what people think and feel themselves able to be and do. Methodologically, it suggests that the primary reliance on quantitative measures should be complemented by more qualitative approaches to give a more rounded appreciation of how people view their lives. Three approaches are presented: qualitative analysis of interview text; statistical analysis comparing a single measure of happiness with a broader, domain-based approach; and mixed qualitative and quantitative data generated from an individual case. 相似文献
67.
Vered Kraus 《Quality and Quantity》1986,20(2-3):181-190
This study proposes a new method for decomposing inter-group mean differences. Based on theoretical arguments regarding the availability and distribution of resources influencing achievement in a society. This method utilizes the grand mean values of resources in the system to compare group differences in achievement. The proposed method allows for the specification of majority/minority population distribution in the decomposition of inequality. 相似文献
68.
Intereconomics - Despite all the difficulties inherent to our political organisation, the European Union has taken a bold step by doubling the EU budget for the next six years with the NGEU fund. 相似文献
69.
This article presents an examination of non‐purchasing ecological behaviors and their influential factors. The results indicate that consumers who engage in recycling, pro‐environmental post‐purchasing behavior and pro‐environmental activities are highly educated people. Among them, those who are mostly involved in recycling and the non‐energetic, rather traditional, activities are mostly influenced by their positive attitudes towards recycling, as well as by their social responsibility. Those who adopt more energetic, more active, behaviors are mostly influenced by their beliefs that they hold power over politicians and politics. It was also found that those who are engaged in one type of non‐purchasing pro‐environmental behavior are more likely to engage in another type as well. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. 相似文献
70.
Emiliano Ruiz-Barbadillo † Nieves Gómez-Aguilar Cristina De Fuentes-Barberá María Antonia García-Benau 《European Accounting Review》2013,22(4):597-620
In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going-concern opinion. Auditor decision-making in the presence of going-concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a potential going-concern problem and the second stage is to determine whether the particular company should receive a qualified going-concern opinion. A sample of 1,199 non-financial Spanish company-years has been obtained from the database issued by the Stock Exchange National Commission for the fiscal years ending between December 1991 and December 2000. The results indicate that audit quality (measured by the auditor's level of independence and knowledge) affects the probability that a financially distressed company would receive a going-concern opinion. This probability is influenced not only by the auditor's ability to detect financial uncertainties, but also by the auditor's decision-making as to what type of opinion should be finally issued. 相似文献