全文获取类型
收费全文 | 8153篇 |
免费 | 311篇 |
国内免费 | 3篇 |
专业分类
财政金融 | 1245篇 |
工业经济 | 403篇 |
计划管理 | 1414篇 |
经济学 | 2050篇 |
综合类 | 110篇 |
运输经济 | 79篇 |
旅游经济 | 84篇 |
贸易经济 | 1578篇 |
农业经济 | 343篇 |
经济概况 | 1152篇 |
邮电经济 | 9篇 |
出版年
2023年 | 123篇 |
2022年 | 76篇 |
2021年 | 144篇 |
2020年 | 194篇 |
2019年 | 202篇 |
2018年 | 388篇 |
2017年 | 470篇 |
2016年 | 402篇 |
2015年 | 225篇 |
2014年 | 316篇 |
2013年 | 1120篇 |
2012年 | 371篇 |
2011年 | 349篇 |
2010年 | 386篇 |
2009年 | 348篇 |
2008年 | 296篇 |
2007年 | 266篇 |
2006年 | 218篇 |
2005年 | 176篇 |
2004年 | 148篇 |
2003年 | 151篇 |
2002年 | 123篇 |
2001年 | 85篇 |
2000年 | 101篇 |
1999年 | 72篇 |
1998年 | 98篇 |
1997年 | 50篇 |
1996年 | 78篇 |
1995年 | 51篇 |
1994年 | 69篇 |
1993年 | 61篇 |
1992年 | 67篇 |
1991年 | 64篇 |
1990年 | 65篇 |
1989年 | 42篇 |
1988年 | 36篇 |
1987年 | 47篇 |
1986年 | 43篇 |
1985年 | 77篇 |
1984年 | 75篇 |
1983年 | 44篇 |
1982年 | 60篇 |
1981年 | 53篇 |
1980年 | 48篇 |
1979年 | 49篇 |
1978年 | 51篇 |
1977年 | 48篇 |
1976年 | 47篇 |
1975年 | 33篇 |
1974年 | 32篇 |
排序方式: 共有8467条查询结果,搜索用时 15 毫秒
991.
992.
993.
Abstract. This paper examines empirically the unexpected compensation to the top managers of a sample of 45 firms that voluntarily changed to capitalizing interest on long-term construction projects during the time period 1966–1974. The cash compensation to top management increased starting the year of the accounting change compared to that of top management for a firm in the same industry of similar size. Further, a comparison of the capital expenditure per dollar of sales between the sample and a pair-matched set of firms expensing interest in the same industry suggests that the long-term construction project was not taken up by diverting funds from routine capital expenditures. Collectively, the results are consistent with an inference that the managers were rewarded in the short term for a set of actions with expected future benefits in the long term. The accounting change, which may have facilitated the expansion, appears embedded in such a set of actions. Résumé. Les auteurs procèdent à l'examen empirique de la rétribution inattendue que reçoivent les cadres supérieurs sur un échantillon de 45 entreprises qui sont passées volontairement à la capitalisation des intérêts dans leurs projets de construction à long terme au cours de la période s'échelonnant de 1966 à 1974. La rétribution en espèces versée aux cadres supérieurs de ces entreprises a augmenté, à partir de l'année de la modification de la méthode comptable, par rapport à la rétribution versée à la haute direction entreprises de taille similaire appartenant au même secteur d'activité. En outre, une comparaison des dépenses en immobilisations par dollar de chiffre d'affaires entre les entreprises de l'échantillon et leurs homologues du même secteur d'activité ayant opté pour l'imputation des intérêts à l'exercice a révélé que les projets de construction à long terme n'étaient pas financés à même les crédits ordinairement réservés aux dépenses en immobilisations. Dans l'ensemble, les résultats confirment le raisonnement selon lequel les gestionnaires ont été rétribués à court terme pour un ensemble d'actions dont les avantages futurs prévus se manifesteront à long terme. La modification comptable, qui peut avoir facilité l'expansion, semble inscrite dans cet ensemble d'actions. 相似文献
994.
Both TQM and EVA can be viewed as organizational innovations designed to reduce “agency costs”—that is, reductions in firm value that stem from conflicts of interest between various corporate constituencies. This article views TQM programs as corporate investments designed to increase value by reducing potential conflicts among non-investor stakeholders such as managers, employees, customers, and suppliers. EVA, by contrast, focuses on reducing conflicts between managers and shareholders by aligning the incentives of the two groups. Besides encouraging managers to make the most efficient possible use of investor capital, EVA reinforces the goal of shareholder value maximization in two other ways: (1) by eliminating the incentive for corporate overinvestment provided by more conventional accounting measures such as EPS and earnings growth; and (2) by reducing the incentive for corporate underinvestment provided by ROE and other rate-of-return measures. At a superficial level, EVA and TQM seem to be in direct conflict with each other. Because of its focus on multiple, non-investor stakeholders, TQM does not address the issue of how to make value-maximizing trade-offs among different stakeholder groups. It fails to provide answers to questions such as: What is the value to shareholders of the increase in employees' human capital created by corporate investments in quality-training programs? And, given that a higherquality product generally costs more to produce, what is the value-maximizing quality-cost combination for the company? The failure of TQM to address such questions may be one of the main reasons why the adoption of TQM does not necessarily lead to improvements in EVA. Because a financial management tool like EVA has the ability to guide managers in making trade-offs among different corporate stakeholders, it can be used to complement and reinforce a TQM program. By subjecting TQM to the discipline of EVA, management is in a better position to ensure that its investment in TQM is translating into increased shareholder value. At the same time, a TQM program tempered by EVA can help managers ensure that they are not under investing in their non-shareholder stakeholders. 相似文献
995.
Abstract. For a common resource, we suggest that the benefits of fixed cost allocations lie not in inducing optimal utilization of available capacity but in deciding how much capacity to acquire. In the presence of sequential information asymmetry between the owner and two symmetric users of the resource, we show that cost allocations form a part of the optimal incentive contract. We derive an optimal cost allocation scheme and provide an explicit link between the allocated costs under this scheme and the fixed costs of the resource. Résumé. Selon les auteurs, pour une ressource commune, les avantages de la répartition des coûts fixes résident non pas dans l'induction d'une utilisation optimale de la capacité disponible, mais dans la décision relative à la capacité devant être acquise. En présence d'asymétrie de l'information séquentielle entre le propriétaire et deux utilisateurs symétriques de la ressource, les auteurs démontrent que la répartition des coûts est un élément qui entre dans le contrat d'intéressement optimal. Ils dérivent un plan optimal de répartition des coûts et établissent un lien explicite entre les coûts répartis au moyen de ce plan et les coûts fixes de la ressource. 相似文献
996.
997.
AUSTRALIA'S EQUITY HOME BIAS 总被引:2,自引:0,他引:2
ANIL V. MISHRA 《Australian economic papers》2008,47(1):53-73
This paper constructs the float adjusted measure of home bias and explores the determinants of Australia's equity home bias by employing the International Monetary Fund's high quality dataset (2001 to 2005) on cross border equity investment. On the empirical front, the paper conducts robustness tests by employing instrumental variables that are standard in the financial economics literature. The paper finds that the share of the number of firms listed in the domestic market and the share of internet users in the total population of the host country has a significant impact on equity home bias. Trade linkages are found to have a mixed impact on equity home bias. The paper also finds that the country's market share of the world market capitalisation and transaction costs do not impact Australia's equity home bias. Investors are found to exhibit low diversification motives. 相似文献
998.
999.
Abstract. The objective of this paper is to provide an overview of existing literature, both theoretically and empirically, on the extent to which agricultural subsidies do translate into higher land values and rents and finally benefit landowners instead of agricultural producers. Our review shows that agricultural support policy instruments contribute to increasing the rental price of farmland, and that the extent of this increase closely depends on the level of the supply price elasticity of farmland relative to those of other factors/inputs on the one hand, and on the range of the possibilities of factor/input substitution in agricultural production on the other hand. The empirical literature shows that land prices and rents have in general a significant positive and inelastic response to government support. Such inelastic response is thought to reflect the uncertain future of the farm programmes. And in general, studies have indicated that land prices are more responsive to government-based returns than to market-based returns. 相似文献
1000.