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1.
Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140. 相似文献
2.
The common principal components model for several groups of multivariate observations is a useful parsimonious model for the scatter structure which assumes equal principal axes but different variances along those axes for each group. Due to the lack of resistance of the classical maximum likelihood estimators for the parameters of this model, several robust estimators have been proposed in the literature: plug-in estimators and projection-pursuit (PP) type estimators. In this paper, we show that it is possible to improve the low efficiency of the projection-pursuit estimators by applying a reweighting step. More precisely, we consider plug-in estimators obtained by plugging a reweighted estimator of the scatter matrices into the maximum likelihood equations defining the principal axes. The weights considered penalize observations with large values of the influence measures defined by Boente et al. (2002). The new estimators are studied in terms of theoretical properties (influence functions and asymptotic variances) and are compared with other existing estimators in a simulation study. 相似文献
3.
This paper addresses the issue of measuring the NAIRU for the euro area and assessing the robustness and precision of the obtained estimates. The empirical framework adopted is based on systems combining an Okun-type relationship between cyclical unemployment and the output gap with a Phillips curve and stochastic laws of motion for the NAIRU and potential output. Such systems have been estimated using Kalman-filter techniques. The results obtained point to an estimate of the area-wide NAIRU that is robust to changes in the underlying models. This robustness is shown to hold both in terms of the mean – i.e., the shape of the resulting NAIRU – and the variance of the process. The latter is derived through bootstrap exercises using the models alone or pooled together. The evidence found suggests that the increase in the aggregate NAIRU that took place in the early part of the sample period has come to a halt and may be about to be reversed.Jel classification: C11, C15, E31, E32The opinions expressed in this paper are those of the authors and do not necessarily reflect the views of the Institutions they belong to. The authors are grateful to Per Jansson for providing parts of the econometric RATS code and to Gonzalo Camba-Mendez and Frank Smets of the ECB for useful comments. Comments and recommendations by two anonimous referees are also gratefully acnowledged. All the remaining errors are the authors responsibility. All correspondence to Ricardo Mestre.First version received: January 2002/Final version received December 2002 相似文献
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We suggest that the failure of investors to distinguish between an earnings component's autocorrelation coefficient (unconditional persistence) and the marginal contribution of that component's persistence to the persistence of earnings (conditional persistence) provides a partial explanation of post‐earnings‐announcement drift, post‐revenue‐announcement drift, and the accrual anomaly. When the conditional persistence of revenue surprises is high (low) relative to its unconditional persistence, both the post‐earnings‐announcement drift and the post‐revenue‐announcement drift are high (low), because investors’ under‐reaction to revenues and earnings is stronger when the persistence of revenue surprises is more strongly associated with the persistence of earnings surprises. Also, the mispricing of accruals decreases substantially when the conditional persistence of accruals is high relative to its unconditional persistence, because investors’ over‐reaction to accruals is mitigated when the persistence of accruals is indeed more strongly associated with the persistence of earnings. Our findings also suggest that financial analysts’ failure to distinguish between unconditional and conditional persistence of revenues and accruals results in more biased revenue and earnings predictions. 相似文献
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文章采用人均GDP、人均第三产业总产值、人均地方财政收入、进出口总额、城镇人口占总人口的比重等9个指标,运用主成分分析方法对福建省9个地级市的经济发展水平进行综合评价,并对其进行了聚类分析,进行分类比较,提出了相应的发展对策。 相似文献
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城市旅游竞争力评价与提升策略研究——以洛阳市为例 总被引:1,自引:0,他引:1
城市旅游竞争力评价研究有助于准确反映城市旅游的发展现状与未来潜力,从而实现资源优化配置与旅游可持续发展。文章构建包含三层七类43项指标的城市旅游竞争力评价体系,综合运用因子分析法与主成分分析法确定指标权重。在此基础上,对洛阳城市旅游竞争力进行实证分析,最后针对洛阳城市旅游竞争力现状提出了文化因素、产业集群与多元投资的三项竞争力提升策略。 相似文献
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从企业价值链看电网企业“三集五大”集约化管理 总被引:1,自引:0,他引:1
用企业价值链理论分析了电网企业实施“三集五大”集约化管理的内在价值链模型,厘清了“三集”和“五大”2类活动的特性及其关系,分析了“三集五大”集约化管理的内涵和意义,从组织实施、业务整合、重点选择和信息化建设等方面提出了保障措施建议。 相似文献
10.
遵循Sloan的经典研究思路,从分析师对盈余构成持续性差异区分的角度,对我国分析师盈余预测的有效性进行了实证研究。研究发现,我国的财务分析师高估了所有盈余构成的持续性,其发布的盈余预测虽然能够反映出应计利润的低持续性和现金流量的高持续性,但不能恰当地反映出操控性应计利润与非操控性应计利润之间的持续性差异。进一步的研究表明,财务分析师对盈余构成持续性的高估会显著影响其整体盈余预测准确度,这意味着我国财务分析师发布的盈余预测是有一定信息含量的,但在应对复杂会计信息时仍显不足。 相似文献