全文获取类型
收费全文 | 6572篇 |
免费 | 1273篇 |
国内免费 | 3篇 |
专业分类
财政金融 | 1131篇 |
工业经济 | 539篇 |
计划管理 | 1538篇 |
经济学 | 1458篇 |
综合类 | 151篇 |
运输经济 | 131篇 |
旅游经济 | 103篇 |
贸易经济 | 1550篇 |
农业经济 | 421篇 |
经济概况 | 816篇 |
邮电经济 | 10篇 |
出版年
2023年 | 32篇 |
2022年 | 46篇 |
2021年 | 127篇 |
2020年 | 246篇 |
2019年 | 572篇 |
2018年 | 298篇 |
2017年 | 472篇 |
2016年 | 441篇 |
2015年 | 444篇 |
2014年 | 471篇 |
2013年 | 773篇 |
2012年 | 544篇 |
2011年 | 600篇 |
2010年 | 516篇 |
2009年 | 378篇 |
2008年 | 389篇 |
2007年 | 290篇 |
2006年 | 284篇 |
2005年 | 233篇 |
2004年 | 136篇 |
2003年 | 129篇 |
2002年 | 133篇 |
2001年 | 105篇 |
2000年 | 70篇 |
1999年 | 27篇 |
1998年 | 21篇 |
1997年 | 13篇 |
1996年 | 10篇 |
1995年 | 9篇 |
1994年 | 3篇 |
1993年 | 7篇 |
1992年 | 2篇 |
1991年 | 7篇 |
1990年 | 2篇 |
1989年 | 1篇 |
1987年 | 5篇 |
1986年 | 2篇 |
1985年 | 3篇 |
1984年 | 2篇 |
1983年 | 1篇 |
1980年 | 1篇 |
1979年 | 1篇 |
1945年 | 2篇 |
排序方式: 共有7848条查询结果,搜索用时 31 毫秒
111.
In Korea, regulators could assign auditors to firms. We investigate the relationship among audit fees, mandatory auditor assignment, and the joint provision of non-audit and auditor services in Korea. We find that assigned auditors charge significantly higher audit fees than freely selected auditors. We also find that the joint provision of non-audit and audit services does intensify the relation between auditor assignment and audit fees. Combined with the results of other studies that have shown that firms audited by assigned auditors report smaller amounts of discretionary accruals than firms audited by freely selected auditors, our results suggest the possibility that mandatory auditor assignment may improve auditor independence. 相似文献
112.
Enterprise risk management (ERM) is a process that manages all risks in an integrated, holistic fashion by controlling and coordinating any offsetting risks across the enterprise. This research investigates whether the adoption of the ERM approach affects firms' cost of equity capital. We restrict our analysis to the U.S. insurance industry to control for unobservable differences in business models and risk exposures across industries. We simultaneously model firms' adoption of ERM and the effect of ERM on the cost of capital. We find that ERM adoption significantly reduces firm's cost of capital. Our results suggest that cost of capital benefits are one answer to the question how ERM can create value. 相似文献
113.
114.
Chen Su 《Review of Quantitative Finance and Accounting》2018,51(2):461-495
This study conducts a comparison analysis on the efficiency of bookbuilding and secondary market proportional offering (hereafter, SMP offering) in the China stock market. SMP offering as described in this paper is not a follow-on offering, but an initial offering applicable to investors in the secondary market. Specifically, as a unique type of fixed price offering, SMP offering only allows the existing investors who are holding shares (of any listed firms) in the secondary market to subscribe to IPO shares. The amount of IPO shares available to be subscribed by the existing investors is proportional to market value of shares held by them in the secondary market. We find some interesting evidence showing that, compared with bookbuilding, SMP offering is more efficient for pricing IPOs, particularly, in a volatile market. SMP offering leads to lower underpricing and lower cross-sectional variation of short-run returns of IPOs. Also, SMP offering is better able to counteract adverse market conditions in the form of low market return and/or high market volatility. Our results are robust to various alternative tests, e.g., the Heckman (Econometrica 47:153–161, 1979) two-stage procedure and an out-of-sample test, after controlling for the problem of endogeneity and for the influence of the exchange of listing, respectively. 相似文献
115.
Nilakshi Borah Liu Pan Jung Chul Park Nan Shao 《Review of Quantitative Finance and Accounting》2018,51(3):683-718
We find that firm value is reduced via industrial diversification and this reduction in value depends upon a firm’s technology intensity. We consider that asymmetric information problems are more severe in technology intensive industries and find that high tech industry firms present distinctly larger value reduction when compared to low tech industry firms. The negative valuation effect is greater for firms that have a relatively larger amount of intangible assets and greater R&D capital. We determine that our findings are robust to different estimation methods and alternative excess value measures. 相似文献
116.
We study pricing strategies of competing firms selling heterogeneous products to consumers. Goods are substitutes and there are network externalities between neighboring consumers. In equilibrium, firms price discriminate based on the network positions and charge lower prices to more central consumers. We also show that, under some conditions, firms' equilibrium profits decrease when either the network becomes denser or network effects increase. In contrast, consumers always benefit from being more connected to each other. We determine the optimal network structure and compare uniform pricing and discriminatory pricing from the perspectives of firms and consumers. 相似文献
117.
This paper examines whether Internet access positively affects credit card balances. To that end, we compare the 2010 and 2013 Surveys of Consumer Finances, analyze the consistency of the results over time, and provide the rationale for any resulting differences. Using the censored techniques, our results indicate that Internet access has a positive effect on credit card balances, which suggests that consumers with Internet access are prone to higher balances compared to those without. The probability of carrying positive balances was larger in 2010 compared to 2013. Overall, the results suggest that, while the financial crisis might have contributed to higher balances in 2010, the economic recovery afterward seems to have eased the burden of credit card debt. 相似文献
118.
Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength 下载免费PDF全文
Isabel‐María García‐Sánchez Jennifer Martínez‐Ferrero Emma García‐Meca 《Australian Accounting Review》2018,28(3):428-445
This paper brings together research on boards of directors as the backbone of corporate governance and corporate social responsibility (CSR) practices in the banking industry. The underlying idea is that some characteristics of bank boards, in particular independence and gender diversity, may impact the CSR commitments of banks. By making use of a sample of 159 banks in nine countries during the period 2004–2010, our empirical evidence suggests that banks with more independent directors and more female members on their boards incline toward socially responsible behaviour. Our results also suggest that institutional factors play a significant role in these effects. They show that in greater regulatory and stronger investor protection environments, board independence and gender diversity have more influence on the social behaviour of banks. 相似文献
119.
Khaldoon Al‐Htaybat 《Australian Accounting Review》2018,28(1):28-47
The aim of this study is to research the adoption of International Financial Reporting Standards (IFRS) in Jordan, which was one of the first Middle Eastern emerging economies to adopt IFRS. The paper investigates the related factors that pressure and prevent such adoption over time, and illustrates the developmental aspects of such adoption. An interpretive methodology is employed, and perceptions of the study's participants are analysed regarding the adoption of IFRS in Jordan, which is an area that is under researched. Semi‐structured interviews were undertaken to collect Jordanian experts’ perceptions. Based on the empirical data analysis and prior theoretical and empirical literature, an adoption model was developed, which can serve future studies as well. The model illustrates the paradox of accounting changes in emerging economies, in which the actual conditions that pressure IFRS adoption are also the conditions that prevent full adoption. The model also provides an explanation of the implementation process of IFRS in emerging economies at both country and corporation levels. It combines practical features and related theories in an integrative model seeking to explain the phenomenon of IFRS as a new accounting regulation change. 相似文献
120.
This article investigates the patterns of vertical specialization in trade among China, Japan and Korea, and the effects of real exchange rate fluctuations under a multistage production process. By extending the models of Yi (2003, 2010), we derive two distinct features of vertical specialization and test them using Time-Varying Parameter (TVP) VAR. We find that a positive shock to China’s final good consumption increases the intermediate goods trade between Korea and China, with expanding magnitude over time. In addition, the positive effect of a real exchange rate depreciation on intermediate goods trade is strengthened through the competitiveness-enhancing channel, with this effect being more pronouncing in Korea-China trade than in Korea-Japan trade. 相似文献