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1.
银行中小企业贷款的效益与风险分析   总被引:16,自引:0,他引:16  
何自力 《金融论坛》2006,11(1):34-38
中小企业贷款具有“信息不对称”和“小、急、频”等特点,这增大了商业银行的审查监督成本,降低了银行在中小企业贷款方面的积极性。对此,已有文献提出组建民营银行专门为中小企业服务、国有银行民营化、设立银行中小企业贷款最低比例限制等解决方案。本文认为,讨论中小企业银行融资难问题的解决,首先要解决银行发放中小企业贷款的风险与收益是否能够平衡的问题。为此,本文对目前我国中小企业银行融资的风险与收益的结构进行了剖析,研究了中小企业贷款利率水平与成本及风险调整后收益的关系,提出了中小企业贷款成本及风险调整后收益不低于其他优质贷款的建议利率水平。  相似文献
2.
Conditional and Unconditional Conservatism:Concepts and Modeling   总被引:13,自引:1,他引:12  
We develop a model that captures the distinct natures of and interactions between conditional and unconditional conservatism. Under unconditional conservatism, the book value of net assets is understated due to predetermined aspects of the accounting process. Under conditional conservatism, book value is written down under sufficiently adverse circumstances, but not up under favorable circumstances. The specification of earnings provided by the model yields hypotheses about how unconditional conservatism and other factors preempt conditional conservatism and so affect the asymmetric response of earnings to positive and negative share returns, both current and lagged, documented by Basu (1995, “Conservatism and the Asymmetric Timeliness of Earnings.” Ph.D. dissertation, University of Rochester’ 1997, “The Conservatism Principle and the Asymmetric Timeliness of Earnings.” Journal of Accounting and Economics 24, 3–37).This revised version was published online in August 2005 with a corrected cover date.  相似文献
3.
城乡基本公共服务均等化研究   总被引:10,自引:0,他引:10  
基于社会公正和和谐社会的建设目标,实现城乡基本公共服务均等化已成为财政改革的必然趋势和当务之急。但城乡基本公共服务均等化是一个极为复杂和深刻的财政学命题,只有突破在现有财政收支框架内讨论城乡基本公共服务均等化的局限,立足于"工业反哺农业"的宏观战略背景,并结合下一步财政体制的均等化改革,城乡基本公共服务均等化才有可能从理念变为现实。  相似文献
4.
Investor attention, overconfidence and category learning   总被引:8,自引:0,他引:8  
Motivated by psychological evidence that attention is a scarce cognitive resource, we model investors’ attention allocation in learning and study the effects of this on asset-price dynamics. We show that limited investor attention leads to category-learning behavior, i.e., investors tend to process more market and sector-wide information than firm-specific information. This endogenous structure of information, when combined with investor overconfidence, generates important features observed in return comovement that are otherwise difficult to explain with standard rational expectations models. Our model also demonstrates new cross-sectional implications for return predictability.  相似文献
5.
Recent studies in the empirical finance literature have reportedevidence of two types of asymmetries in the joint distributionof stock returns. The first is skewness in the distributionof individual stock returns. The second is an asymmetry in thedependence between stocks: stock returns appear to be more highlycorrelated during market downturns than during market upturns.In this article we examine the economic and statistical significanceof these asymmetries for asset allocation decisions in an out-of-samplesetting. We consider the problem of a constant relative riskaversion (CRRA) investor allocating wealth between the risk-freeasset, a small-cap portfolio, and a large-cap portfolio. Weuse models that can capture time-varying moments up to the fourthorder, and we use copula theory to construct models of the time-varyingdependence structure that allow for different dependence duringbear markets than bull markets. The importance of these twoasymmetries for asset allocation is assessed by comparing theperformance of a portfolio based on a normal distribution modelwith a portfolio based on a more flexible distribution model.For investors with no short-sales constraints, we find thatknowledge of higher moments and asymmetric dependence leadsto gains that are economically significant and statisticallysignificant in some cases. For short sales-constrained investorsthe gains are limited.  相似文献
6.
This study adds change in cash investments and change in lagged operating assets to the regression of returns on earnings levels and earnings changes examined in Easton and Harris (1991). We argue that a positive coefficient on change in cash investments captures conservatism associated with investments in positive net present value projects the effects of which will not flow into the accounting statements until the expected future benefits are realized. A positive coefficient on change in lagged operating assets implies accounting conservatism associated with the application of accounting rules to operating assets in place. Our empirical results are, in general, consistent with these arguments. We examine differences in conservatism across samples with different market to book ratios, we compare firms with non-negative returns with firms with negative returns, we compare firms reporting losses with firms reporting profits, and we examine firms in different industries, firms with different levels of research and development expenditure, different amounts of depreciation, different amounts of advertising expense, and firms that adopt LIFO inventory valuation compared with those that adopt an alternative to LIFO.JEL Classification: M41  相似文献
7.
本文以内部人卖出股票的交易为对象,研究发现从短窗口来看,上市公司内部人卖出本公司股票时表现出很强的时机把握能力。回归分析发现,在卖出股票时,除董事长和总经理外的内部董事和经理的超常回报显著高于监事和独立董事,董事长和总经理的超常回报可能低于监事和独立董事;内部人本人交易的超常回报显著高于内部人直系亲属;小规模公司内部人的超常回报显著高于大规模公司内部人;国有控股公司内部人的超常回报可能高于其他公司内部人。本文经验证据表明,内部人的时机选择能力可能来自于其掌握的非公开信息,且受公司信息透明度影响。  相似文献
8.
本文以2005年7月21日至2007年9月18日的中国股价与人民币兑美元的名义汇率数据,利用GARCH模型来探讨在这段时间内人民币汇率波动对中国股票价格报酬的影响。实证结果得知,在这段时间内人民币兑美元名义汇率波动是负向影响中国股票价格报酬的,也符合有价证券余额理论的主张;汇率市场对股票市场的影响在宏观决策中应予以高度重视。  相似文献
9.
基于长期超额收益率的不同资产重组方式绩效实证研究   总被引:5,自引:1,他引:4  
选取控制权未发生转移型的资产重组事件的上市公司为研究样本,采用市场模型法从不同资产重组方式的角度对上市公司资产重组绩效的影响进行了研究.研究表明,所有发生了资产重组但控制权没有发生转移的上市公司样本只有采取了其它资产重组方式的上市公司有好的超额收益且较稳定,而采取股权转让方式的上市公司获得的超额收益最小.  相似文献
10.
This paper investigates the time-series behavior of stock returns for seven Asian stock markets. In most cases, higher average returns appear to be associated with a higher level of volatility. Testing the relationship between stock returns and unexpected volatility, the evidence shows that four out of seven Asian stock markets have significant results. Further analyzing the relationship between stock returns and time-varying volatility by using Threshold Autoregressive GARCH(1,1)-in-mean specification indicates that the null hypothesis of no asymmetric effect on the conditional volatility is rejected for the daily data. However, the null cannot be rejected for the monthly data.  相似文献
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