全文获取类型
收费全文 | 106篇 |
免费 | 9篇 |
专业分类
财政金融 | 26篇 |
工业经济 | 5篇 |
计划管理 | 19篇 |
经济学 | 26篇 |
运输经济 | 1篇 |
旅游经济 | 7篇 |
贸易经济 | 13篇 |
农业经济 | 10篇 |
经济概况 | 8篇 |
出版年
2024年 | 1篇 |
2023年 | 5篇 |
2022年 | 1篇 |
2021年 | 4篇 |
2020年 | 15篇 |
2019年 | 12篇 |
2018年 | 5篇 |
2017年 | 10篇 |
2016年 | 3篇 |
2015年 | 4篇 |
2014年 | 3篇 |
2013年 | 17篇 |
2012年 | 7篇 |
2011年 | 6篇 |
2010年 | 3篇 |
2009年 | 4篇 |
2008年 | 2篇 |
2007年 | 2篇 |
2006年 | 2篇 |
2005年 | 1篇 |
2004年 | 1篇 |
2003年 | 1篇 |
2002年 | 1篇 |
2001年 | 1篇 |
1999年 | 3篇 |
1998年 | 1篇 |
排序方式: 共有115条查询结果,搜索用时 224 毫秒
71.
Alexander P. Paton Damien Cannavan Stephen Gray Khoa Hoang 《Accounting & Finance》2020,60(4):4061-4092
We find that a composite implied cost of capital (ICC) estimate – based on the earnings forecasts generated by cross-sectional models – is highly correlated with future realised returns in both portfolio- and regression-based tests. By contrast, we find very little evidence for an association with future realised returns for an ICC estimate based on analyst earnings forecasts. We also document the time-varying nature of expected returns and risk premia, and provide up-to-date estimates of an implied Australian market risk premium. 相似文献
72.
This research introduces the use of venue check-ins, which are available on mobile social media platforms, as an additional data source to study tourist behaviors in gaming destinations. The practical value of venue check-ins is demonstrated through a case study of Macau, a popular gaming and cultural destination. The analyses provide an overview of the travel patterns of tourists to gambling and non-gambling venues and highlight the differences between gambling and non-gambling tourists. The introduced approach is beneficial to tourism managers in understanding tourist behaviors and interests and, thus, improves the management and development of gaming destinations. 相似文献
73.
74.
Variations between journal rankings may cause confusion. As such, prior attempts were made to compare and evaluate journal ranking criteria for obtaining insightful knowledge on how different research communities have ranked journals. However, existing approaches are unable to model the journal ranking process closely enough as they are incapable of considering the relationship between multiple criteria simultaneously. In this paper, we address the challenges by introducing the Choquet Integral (CI) for evaluating journal ranking criteria. The new approach is able to account for interactions between criteria in relation to overall ranking score, using a fuzzy measure in its computation. Its properties, the Shapley value and the Interaction index, allow for good representations of importance and interactions between criteria. We demonstrate the efficiency of the CI through a case study of journal ranking lists in tourism and service journals. 相似文献
75.
Summary measures of Value Added Tax (VAT) compliance rates are valuable for identifying problem areas in VAT implementation. They are also essential for meaningful crosscountry and crosstime comparisons of VAT compliance. We present a comprehensive and general framework for calculating VAT compliance rates at both the economy wide and detailed sectoral levels. Unlike existing measures of VAT compliance, our framework isolates a compliance measure from the effects on VAT receipts of detailed features of VAT systems as actually implemented by tax authorities. These features include multiple VAT rates, exemptions, registration rates, refund limitations, informal activity, taxation of domestic nonresidents and undeclared imports. We implement our comprehensive VAT compliance measure for Vietnam, a country with a complex VAT system. Our estimate of Vietnam's VAT compliance rate is about 13 percentage points higher than that calculated by the most popular measure of compliance, Collection Efficiency (CE). Our method facilitates decomposition of the difference between CE and our VAT compliance measure into individual contributions by the statutory and structural features of Vietnam's VAT regime. 相似文献
76.
This paper evaluates the impact of the 2006 European Union anti‐dumping (AD) action on Vietnamese footwear in three markets: imports to the EU, footwear producers in Vietnam, and the trade diversionary adjustment of Vietnamese firms in the US market. We find that the AD action reduced Vietnamese imports to the EU by as much as 65 per cent. Given that the EU makes up almost two‐thirds of Vietnam's footwear exports and footwear is among the top four export industries for Vietnam, this reduction is economically significant. Consistent with predictions of our model, we find evidence of trade diversion by Vietnamese producers from the EU to the US market. Our difference‐in‐difference estimates of the AD actions on the value of Vietnamese footwear imports to the United States ranged from 69 to 71 per cent over the period 2004–07 and 69 to 72 per cent in terms of quantity. These results highlight the spillover effects of trade policy in third markets when firms adjust to trade barriers. Our results are robust to triple‐difference specifications where we adjust for trend differences and a series of placebo specifications. 相似文献
77.
Hoang Luong Luong Huong Giang Nguyen Xiangkang Yin 《International Review of Finance》2015,15(1):55-88
This study reexamines the competing claims that probability of informed trading (PIN) is priced in the cross‐section of stock returns while adjusted PIN (AdjPIN), the component of PIN related to information asymmetry, is not. We find that behind these seemingly contradicting conclusions is the role of institutional investors, and the pricing of PIN and AdjPIN depends on institutional ownership. Only for those stocks with low institutional ownership are both PIN and AdjPIN priced. Our findings imply that investors require compensation for information risk only from stocks with low institutional ownership. 相似文献
78.
Vikash Ramiah Huy Nguyen Anh Pham Ian Wang Van Ngoc Tuong Dang Jose Francisco Veron Hung Duong 《Applied economics letters》2017,24(13):936-939
We investigate the impact of 61 announcements of environmental regulations on the equities listed on the Australian Stock Exchange over the period 2009–2015. In particular, our study focuses on how the stock market reacts to announcements of the abolishment of carbon trading/pricing system. Using event study methodology, we assess whether these announcements create or destroy wealth of equity investors. Furthermore, we estimate changes in systematic risk following the announcements. In general, we find that the abolishment of the carbon pricing system has a positive effect on 18 sectors and the process of removing the carbon pricing system appears to affect the systematic risk of businesses leading to diamond risk structures. We also document negative reactions of polluting sectors to the announcements of green policies. 相似文献
79.
The Building a New Life in Australia (BNLA) Dataset: A Longitudinal Study of Humanitarian Migrants in Australia 下载免费PDF全文
This article presents an introduction to the Building a New Life in Australia (BNLA) dataset, a large‐scale longitudinal study of humanitarian migrants in Australia. We outline the main characteristics of the study and provide an overview of the measures available and potential uses. The first three waves of the BNLA data are currently available to approved users, covering the first three years of the settlement journey of a recent cohort of humanitarian migrants in Australia. 相似文献
80.
Pham Quang Huy 《现代会计与审计》2014,(6):675-682
Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company's output by applying the environmental management system (EMS) in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles. 相似文献