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21.
We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample of more than 35,000 firm-year observations. We define the timeliness of goodwill impairments as the frequency of accounting impairments conditional to indications of economic impairments. We measure indications of economic impairment with three metrics: equity market value minus equity book value less than goodwill, market-to-book smaller than one and negative earnings before interest, tax, depreciation and amortisation (EBITDA). Our research strategy leads us to draw very different conclusions than those in the recent EFRAG (2016) study. While median levels of goodwill on the books between US and European firms are relatively similar, we find several indications that US firms recognise timelier impairments, at least during 2008 and 2009, that is, the early years of the financial crisis. We further document that US impairers write down a much greater percentage of their beginning balance of goodwill than European impairers. During the financial crisis, the median level of impairment by US firms was 63% of opening goodwill in 2008 and 40% in 2009, whereas median European write-downs were only 6% and 7% of opening goodwill, respectively. Even though European firms are more likely to impair over multiple years, the cumulative impairments never come close to the level of US firms, be it in a single year or cumulative over multiple years. We also find that the frequency of accounting impairment is small compared to the number of firms presenting evidence of economic impairment: only 20–25% of firms recognise impairments depending on the measure of economic impairment. This has often been interpreted by academics as a sign of untimely write-offs. Accounting differences between US Generally Accepted Accounting Principles and International Financial Reporting Standards are unlikely to explain our results. One caveat of our analysis is that it does not allow us to draw conclusions on whether the observed differences between US and European firms are driven by differences in conditional conservatism and/or big bath accounting practices. 相似文献
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23.
In recent years, Europe has witnessed an accelerated process of economic integration. This paper analyzes how increased economic
integration has affected labor and product markets. We use a panel of Belgian manufacturing firms to estimate price-cost margins
and union bargaining power and show how various measures of globalization affect them. Import competition puts pressure on
both markups and union bargaining power, especially when there is increased competition from low wage countries. This suggests
that increased globalization is associated with a moderation of wage claims in unionized countries, which should be associated
with positive effects on employment.
相似文献
Stijn VanormelingenEmail: |
24.
This study investigates Australia’s unique continuous disclosure regime using intraday data on the Australian Securities Exchange (ASX) over the period January 2010–April 2012. We examine abnormal returns and trading volumes that accrue to shareholders immediately after an announcement responding to a trading induced query. The use of intraday data permits us to examine the direct impact of these events, and the length of time the market takes to incorporate this information with a higher degree of precision than the research currently on offer. The study is framed within an event study methodology, with a number of robustness measures: a matched sample approach; analysis of cross-sectional determinants; the removal of penny stocks; and, procedures to account for sample selection bias. We find significant share price reversals following a query announcement, with a reversal of 3.3% by the end of the widest event interval. Our study also provides evidence that the market takes up to 60 min to impound this information. Overall, we provide support for the efficacy of the query framework administered by the ASX. 相似文献
25.
Abstract. We report the results of an experiment that demonstrates that market experience is not necessary to eliminate bubbles in the type of asset markets studied in Smith et al . (1988) . We introduce a pre-market phase in which subjects experience a dividend flow themselves by literally observing and receiving dividends for 12 periods. The robust bubble–crash phenomenon never occurs in our experiment. Our results provide strong evidence that so long as a majority of the subjects have full understanding of the structure of the dividend, market efficiency can be ensured. 相似文献
26.
In this paper we investigate the effect of increasedcompetition on employment inunionised andnon-unionised firms. We model product and labourmarket imperfections, and their interactions, in Nashequilibrium. The model predicts that employment lossin unionised firms in the face of increasedcompetition will be lower compared with non-unionisedfirms. This paradoxical outcome results from anoffsetting beneficial employment effect ofcompetition, which eliminates wage mark-ups inunionised firms. We find empirical support for thetheoretical prediction using U.K. firm level data overthe period 1985–1989. 相似文献
27.
This paper highlights the social costs from non-price rationing of the labour force due to the minimum wage. By short-circuiting the ability of low reservation-wage workers to underbid high-reservation wage workers, the minimum wage interferes with the market's basic function of grouping the lowest cost workers with the highest productivity firms. The present paper models the deadweight loss that society bears when high reservation-cost workers displace low reservation-cost workers. When firms can evade part or all of the minimum wage, an extra deadweight loss arises. Firms with high evasive ability but low productivity may displace firms with low evasive ability but high productivity. 相似文献
28.
The business process management literature describes a multitude of approaches (e.g. imperative, declarative or event-driven) that each result in a different mix of process flexibility, compliance, effectiveness and efficiency. Although the use of a single approach over the process lifecycle is often assumed, transitions between approaches at different phases in the process lifecycle may also be considered. This article explores several business process strategies by analysing the approaches at different phases in the process lifecycle as well as the various transitions. 相似文献
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