全文获取类型
收费全文 | 4108篇 |
免费 | 81篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 1195篇 |
工业经济 | 100篇 |
计划管理 | 561篇 |
经济学 | 803篇 |
综合类 | 255篇 |
运输经济 | 32篇 |
旅游经济 | 151篇 |
贸易经济 | 665篇 |
农业经济 | 86篇 |
经济概况 | 342篇 |
出版年
2024年 | 2篇 |
2023年 | 92篇 |
2022年 | 145篇 |
2021年 | 171篇 |
2020年 | 282篇 |
2019年 | 191篇 |
2018年 | 157篇 |
2017年 | 169篇 |
2016年 | 132篇 |
2015年 | 100篇 |
2014年 | 266篇 |
2013年 | 300篇 |
2012年 | 210篇 |
2011年 | 324篇 |
2010年 | 222篇 |
2009年 | 218篇 |
2008年 | 276篇 |
2007年 | 262篇 |
2006年 | 223篇 |
2005年 | 145篇 |
2004年 | 84篇 |
2003年 | 66篇 |
2002年 | 39篇 |
2001年 | 31篇 |
2000年 | 22篇 |
1999年 | 15篇 |
1998年 | 11篇 |
1997年 | 7篇 |
1996年 | 6篇 |
1995年 | 4篇 |
1994年 | 4篇 |
1993年 | 1篇 |
1992年 | 2篇 |
1990年 | 1篇 |
1988年 | 1篇 |
1984年 | 6篇 |
1983年 | 2篇 |
1982年 | 1篇 |
排序方式: 共有4190条查询结果,搜索用时 290 毫秒
101.
Robert M. Bushman Robert H. Davidson Aiyesha Dey Abbie Smith 《Journal of Accounting and Economics》2018,65(1):191-220
We investigate how the prevalence of materialistic bank CEOs has evolved over time, and how risk management policies, non-CEO executives’ behavior and tail risk vary with CEO materialism. We document that the proportion of banks run by materialistic CEOs increased significantly from 1994 to 2004, that the strength of risk management functions is significantly lower for banks with materialistic CEOs, and that non-CEO executives in banks with materialistic CEOs insider trade more aggressively around government intervention during the financial crisis. Finally, we find that banks with materialistic CEOs have significantly more downside tail risk relative to banks with non-materialistic CEOs. 相似文献
102.
This paper investigates the determinants and consequence of Chinese listed companies' first-time decisions on materiality criteria for internal control weaknesses, which have been observable beginning from the 2011 annual report. Although pretax income is most commonly used as the benchmark for materiality, revenue is also used as a popular alternative. Revenue is more susceptible to manipulation, as it has a much larger financial amount than pretax income. We argue that unethical managers prefer not to disclose material weaknesses by manipulating the materiality criteria to justify non-disclosure of a potentially material weakness. Consistent with this opportunistic incentive, we find that when companies committed fraud in the previous year that remains undetected, their management is more likely to use revenue (rather than pretax income) as the first-time benchmark and to set a higher revenue-based materiality threshold as well. Moreover, once the materiality metrics are set, the first-time revenue-based materiality threshold is significantly and positively associated with subsequent incidence of corporate fraud, which suggests that setting deviant and loose materiality metrics leaves room for the management to engage in future misconduct. 相似文献
103.
We assess international compliance with the Basel Committee's 2010 guidance on governance of banking organisations. Based on an extensive examination of regulatory documents in selected advanced economies, we find that reform is incomplete in jurisdictions most affected by the financial crisis, and with the largest financial centres. In contrast, other countries less affected by the financial crisis have enacted risk governance reforms as protection against potential future contagion. We provide insights for policy‐makers charged with improving governance at banks, and a richer understanding for international regulators as they revise the guidelines and aim for greater compliance at the national level. 相似文献
104.
近年来,上市公司违规行为群发,本文利用2000-2016年沪深A股上市公司违规事件样本,从“同群效应”的角度探究违规行为的群体特征和影响因素。研究发现,上市公司违规行为存在显著的地区同群效应(“近墨者黑”),同地区其他上市公司的违规行为显著增加了该地区公司发生违规行为的概率;且信息披露型违规的同群效应更加明显。机制研究表明,企业违规决策的地区同群效应主要源于交流式学习和观察式学习的两种模仿作用机制。异质性分析表明,同一地区内,相同产权性质公司间的同群效应更明显。进一步研究显示,十八大之后违规行为的发生概率显著降低,地区同群效应显著减弱。本文研究揭示了违规行为的地源性特征,也从抑制违规传染视角实证支持了近年来的系列整治活动。 相似文献
105.
Over‐investment or risk mitigation? Corporate social responsibility in Asia‐Pacific,Europe, Japan,and the United States 下载免费PDF全文
Sebastian Utz 《Review of Financial Economics》2018,36(2):167-193
We study the relationship of corporate social responsibility (CSR) and the distribution of stock returns for an international sample. Firms with a high level of CSR generally exhibit superior stock price synchronicity in the markets of Europe, Japan, and the United States. In particular, we identify optimal levels of CSR to minimize idiosyncratic risk for each region. Moreover, CSR has a mitigating effect on crash risk in Europe and the United States. In contrast, firms from the Asia‐Pacific region display CSR over‐investment followed by a higher crash risk. This appears to be a consequence of globalization, which forces firms from Asia‐Pacific to overinvest in CSR to adapt western standards. 相似文献
106.
This study examines how the specific attributes of one type of voluntary corporate governance mechanism, a specialized political contribution committee, improves the transparency of corporate political disclosure (CPD). The results demonstrate that the existence of a committee that establishes and reviews key political activities and disclosure policies, particularly one composed entirely of outside directors, significantly enhances the transparency of corporate political disclosure, and reveal that an under-studied board committee, the political contribution committee, effectively improves CPD transparency. The results are consistent with agency theory and further support the more generalizable idea that specialized governance mechanisms (e.g., a political contribution committee) and fully independent committees lead to more transparent disclosure. Finally, the results suggest that the existence of a political contribution committee and committee independence are channels to improve CPD transparency. Public-policy makers and regulators seeking to enhance CPD transparency might consider implementing regulations that mandate or recommend these governance mechanisms as best practice. 相似文献
107.
Do accountabilities change when public organisations transform to service systems: A new conceptual approach 下载免费PDF全文
Petri Virtanen Jari Stenvall Tony Kinder Omaima Hatam 《Financial Accountability and Management》2018,34(2):166-180
In this conceptual paper, we discuss from the service systems perspective how accountabilities differ from a hierarchic and organisational perspective within the domain of New Public Management, looking to shed new light upon accountability as a research topic. The concept of service systems and their accountabilities are scrutinised and the role of integrated social and health care services is discussed in particular. The main argument in the text is the changing nature of accountabilities as the public organisations are being transformed into service systems. To date, the understanding of accountability has remained structural by nature – such is the case also for productivity measurement – but the shift from organisations towards services systems means that accountability ought to be considered as processual by nature. By processual it is meant that accountability should be considered as flows within systems – that is: flows between agents the content of which we argue includes not only knowledge on the outputs of public services, but also values, empathy and thus multi‐layered understanding of accountability. The paper concludes with practical insights for managerial purposes on the basis for this accountability shift. 相似文献
108.
Deborah Erdos Knapp Cathy L. Z. DuBois Mary Hogue Marina N. Astakhova Robert H. Faley 《International Journal of Human Resource Management》2019,30(13):2049-2076
As the reach of global business operations increases, cultural context will likely influence the nature and amount of sexual harassment workers experience. Surprisingly, little is known about sexual harassment in Russia, an attractive target for expanding companies. To address this gap in the literature, we examine Russian workers’ perceptions of sexual harassment severity through the lens of cultural context. In particular, we examine the sexual harassment severity perceptions from the perspective of both targets and perpetrators. Results indicate that as targets of sexual harassment, Russian women and men held similar sexual harassment severity perceptions. However, as perpetrators, Russian women reported perceiving the harassment they committed as being less severe than the reports of Russian men. Further, among both targets and perpetrators, Russian women held less permissive sexual attitudes than Russian men, with this difference mediating the relationship between participant sex and perceived sexual harassment severity: women perceived greater severity than men because women hold less permissive sexual attitudes. Implications for research, practice, and the role of national culture in shaping the social construction of sexual harassment are discussed. 相似文献
109.
In this paper, we empirically examine whether superior performance in corporate social responsibility (CSR) results in lower credit risk, measured by credit ratings and zero-volatility spreads (z-spreads). We are especially interested in how the environmental, social, and governance (ESG) related performance of the corresponding countries moderates this relationship. We find only weak evidence that superior corporate social performance (CSP) results in systematically reduced credit risk. However, we do find strong support for our hypothesis that a country’s ESG performance moderates the CSP–credit risk relationship. Superior CSP is regarded as risk-reducing and rewarded with better ratings and lower z-spreads only if it is recognized by the environment. In addition, we find a reduction of corporate bonds’ z-spreads by approx. 9.64 basis points if the CSP of a company mirrors the ESG performance of the country it is located in. 相似文献
110.
知识治理是知识管理理论发展的新阶段,在动态复杂的创新环境下,知识治理与创新的关系已成为学术界关注的热点话题。对高新技术企业进行问卷调查,探讨知识治理对协同创新绩效的影响并采用有调节的中介效应模型,分析知识转移和制度环境在其中的作用机制。结果表明,正式知识治理与非正式知识治理均会对知识转移产生正向影响;知识转移在知识治理与协同创新绩效关系中存在完全中介效应,即知识治理对协同创新绩效的正向效应是通过知识转移实现的;制度环境正向调节知识转移对协同创新绩效的影响,即在良好的制度环境下,知识转移的中介作用更强。 相似文献