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11.
Antecedents of Green Loyalty in the Cruise Industry: Sustainable Development and Environmental Management 下载免费PDF全文
As there is a lack of understanding about cruise travelers' eco‐friendly behaviors and knowledge about eco‐friendly cruises, this study attempted to examine the role of green value, satisfaction, desire, and internal and external normative factors in building passengers' green loyalty for environmentally responsible cruises. A survey methodology and structural equation modeling were utilized to achieve the research purpose. Data quality assessment revealed that all measures for variables included an adequate level of reliability and validity. Results of the structural analysis indicated that our theoretical framework had a sufficient level of anticipation power for loyalty. The proposed associations among study variables were generally supported. The significant indirect influence of green values and social norms on loyalty was identified. Moreover, the magnitude of the total influence of social norms on loyalty was the greatest among the study constructs. Overall, our findings offer valuable and meaningful insights for cruise researchers and practitioners. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
12.
Arif Mehmood Byung-Won On Ingyu Lee Han Woo Park Gyu Sang Choi 《Quality and Quantity》2018,52(2):801-813
Worldwide medical facilities differ, and for this reason, the causes of death can vary. Cancer is considered the second leading cause of death after heart disease worldwide, and the same causes of death are observed in the United States (US). Therefore, the purposes of this study are to explore worldwide research levels in the field of cancer and the social collaboration of researchers and institutions in this field. This article examines the structural patterns of international co-authors and co-institutions in science citation index papers in cancer research. The study uses measures from the social network analysis method, including degree centrality, betweenness centrality, eigenvector centrality, and effectiveness, to investigate the effects of social networks in the area of cancer research. Empirical analysis results identify the US is the most central country, followed by Germany, Italy, France, and China, in terms of co-authored networks in this research field. Institutional analysis results indicate that the University of Milan is at the top in terms of degree centrality. The Gustave Roussy Cancer Campus in France and German University of Düsseldorf occupy the second and fourth positions, respectively. The University of California in Los Angeles and Harvard University, both in the US, are at third and fifth positions, respectively. 相似文献
13.
Jung Eun Lee 《心理学和销售学》2019,36(1):57-71
Retailers frequently use exaggerated price discount advertisements with a tensile price claim (TPC; e.g., “Save up to 70%”) to attract consumers because they expect that once consumers enter a store, they will purchase low‐ or medium‐discounted products. Drawing on the selective accessibility model, this study investigated the way in which an implausibly high maximum level of savings stated in a TPC influences consumers’ expected price discount (EPD) and perceptions of actual price discounts across different types of TPCs (i.e., TPC stating a maximum level and TPC stating a range of savings). This study also investigated two situations in which consumers have previous knowledge of a product’s price discount versus when they have less or no knowledge of the discount. For both conditions, a single‐anchor TPC (i.e., “Save up to Y%”) that stated an implausible maximum level of savings led to a higher EPD and lower perceptions of the deal (i.e., perceived savings, price fairness, and perceived value) with respect to the actual price discount than did a TPC with a plausible maximum level of savings. In contrast, when the TPC stated two anchors (i.e., “Save X–Y%”) and consumers had knowledge of the price discount, their EPDs assimilated only toward the plausible anchor (X), and ignored the implausibly high maximum price discount (Y), resulting in a lower EPD and higher perceptions of the deal of the actual price discounts than a TPC that stated a plausibly high maximum level of savings. In contrast, when consumers had no knowledge of the price discount, their EPDs only adjusted toward the more plausible anchor (X), regardless of whether they perceived the maximum anchor as plausible or implausible. Thus, there was no difference in consumers’ perceptions of “Save X–Y%” between implausibly and plausibly high Y%. 相似文献
14.
Lee Edwards 《Consumption Markets & Culture》2019,22(1):74-82
This article argues that copyright is a systemic marketplace icon because of the breadth of its effects on market operations. Copyright determines how intellectual property rights for creative work are allocated between the different actors involved in production and consumption, and must balance the civic priority of public access to creative work with the market-driven principle of rewarding private interests for their effort. This duality tends to polarise opinion about its implementation by rights holders, because very different ideological assumptions underpin civic and market objectives. Copyright discourses reveal how these ideological struggles play out among interested parties, who use the concept of copyright to make arguments about how markets should be structured, how creative work should be exchanged, and how consumers should behave. In the process, copyright is constructed, explained, branded and promoted as an object to which market actors must orient themselves if they wish to conduct themselves appropriately, and as a rationale for material changes to market structures. At the same time, copyright discourses reveal the implications of copyright, which invoke both the market and democracy, for the quality of democracy, the circulation of creativity, and the availability of public knowledge, and help explain why ideological struggles over copyright are so difficult to resolve. 相似文献
15.
We examine the potential for IFRS to influence the market for SEOs in the UK and France. The divergence between the UK domestic accounting standards and IFRS is minor (low-divergence firms) whereas domestic accounting standards in France differ materially from IFRS (high-divergence firms); however, both countries have similar legal enforcement and institutional settings that might confound the effect of IFRS adoption. We argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, we find that, following IFRS adoption, earnings management activities decrease among high-divergence firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, we predict and find that the market reaction to issuing SEOs improves significantly for high-divergence firms following IFRS. Given that equity financing becomes less costly, we find that the propensity to issue new SEOs increases among high-divergence firms after IFRS adoption. We find no similar changes among low-divergence firms. The results persist after running a matched-sample analysis and controlling for potential self-selection bias. 相似文献
16.
We consider the problem of constructing a perturbed portfolio by utilizing a benchmark portfolio. We propose two computationally efficient portfolio optimization models, the mean-absolute deviation risk and the Dantzig-type, which can be solved using linear programing. These portfolio models push the existing benchmark toward the efficient frontier through sparse and stable asset selection. We implement these models on two benchmarks, a market index and the equally-weighted portfolio. We carry out an extensive out-of-sample analysis with 11 empirical datasets and simulated data. The proposed portfolios outperform the benchmark portfolio in various performance measures, including the mean return and Sharpe ratio. 相似文献
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18.
This study examines the association between auditors' litigation risk and audit firm attributes. Using professional liability insurance premiums as a proxy for auditors' litigation risk, we present evidence that the risk is lower in audit firms having: (1) separate non-audit and audit divisions; (2) a higher proportion of partners; and (3) a higher annual growth in number of CPAs employed. Additionally, we find that the risk is higher in audit firms having: (1) operating losses; and (2) high revenue growth. Our results are consistent with the idea that audit firms' financial condition and organizational structure affect their independence/ expertise, and, in turn, their litigation risk. Our results are broadly supportive of the PCAOB's (2015) and US Department of Treasury's (2008) views that investors, audit committees, management, and other regulators could benefit from having access to financial and organizational information about audit firms. 相似文献
19.
Trust has traditionally been regarded as conducive to ethical decision making. However, empirical studies on the relationship between trust and ethical decision making are rare, especially those concerning the negative effects of trust. Therefore, our study aimed to provide empirical evidence in this area. An experiment was designed to investigate whether trusted parties are more likely than non‐trusted parties to enter into a collusion that will have unfair consequences for a third party. The results showed that trusted parties are significantly more likely to collude than are non‐trusted parties. Furthermore, an ancillary analysis revealed the mechanism of trust. First, participants with a stronger need to collude were the most likely to collude in the trust group. Second, experimental and hypothetical settings generated different results, and we suspect that real harm plays a vital role. Overall, we conclude that the absence of trust serves as an impediment to collusion. 相似文献
20.
Paul Brockman John L. Campbell Hye Seung Lee Jesus M. Salas 《Journal of Business Finance & Accounting》2019,46(3-4):420-456
Internally‐promoted CEOs should have a deep understanding of their firm's products, supply chain, operations, business climate, corporate culture, and how to navigate among employees to get the information they need. Thus, we argue that internally‐promoted CEOs are likely to produce higher quality disclosure than outsider CEOs. Using a sample of US firms from the S&P1500 index from 2001 to 2011, we hand‐collect whether a CEO is hired from inside the firm and, if so, the number of years they worked at the firm before becoming CEO. We then examine whether managers with more internal experience issue higher quality disclosures and offer three main findings. First, CEOs with more internal experience are more likely to issue voluntary earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Second, CEOs with more internal experience issue more accurate earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Finally, investors react more strongly to forecasts issued by insider CEOs than to those issued by outsider CEOs. In additional analysis, we find no evidence that these results extend to mandatory reporting quality (i.e., accruals quality, restatements, or internal control weaknesses), perhaps because mandatory disclosure is subjected to heavy oversight by the board of directors, auditors, and regulators. Overall, our findings suggest that when managers have work experience with the firm prior to becoming the CEO, the firm's voluntary disclosure is of higher quality. 相似文献