全文获取类型
收费全文 | 5954篇 |
免费 | 136篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 1270篇 |
工业经济 | 490篇 |
计划管理 | 1051篇 |
经济学 | 1149篇 |
综合类 | 81篇 |
运输经济 | 68篇 |
旅游经济 | 118篇 |
贸易经济 | 1020篇 |
农业经济 | 315篇 |
经济概况 | 527篇 |
邮电经济 | 2篇 |
出版年
2021年 | 30篇 |
2020年 | 75篇 |
2019年 | 101篇 |
2018年 | 107篇 |
2017年 | 107篇 |
2016年 | 131篇 |
2015年 | 72篇 |
2014年 | 124篇 |
2013年 | 707篇 |
2012年 | 180篇 |
2011年 | 187篇 |
2010年 | 176篇 |
2009年 | 194篇 |
2008年 | 192篇 |
2007年 | 170篇 |
2006年 | 178篇 |
2005年 | 149篇 |
2004年 | 144篇 |
2003年 | 158篇 |
2002年 | 175篇 |
2001年 | 139篇 |
2000年 | 129篇 |
1999年 | 142篇 |
1998年 | 108篇 |
1997年 | 113篇 |
1996年 | 106篇 |
1995年 | 107篇 |
1994年 | 87篇 |
1993年 | 95篇 |
1992年 | 86篇 |
1991年 | 70篇 |
1990年 | 73篇 |
1989年 | 72篇 |
1988年 | 70篇 |
1987年 | 67篇 |
1986年 | 84篇 |
1985年 | 109篇 |
1984年 | 98篇 |
1983年 | 95篇 |
1982年 | 79篇 |
1981年 | 81篇 |
1980年 | 86篇 |
1979年 | 65篇 |
1978年 | 75篇 |
1977年 | 83篇 |
1976年 | 48篇 |
1975年 | 52篇 |
1974年 | 58篇 |
1973年 | 39篇 |
1972年 | 31篇 |
排序方式: 共有6091条查询结果,搜索用时 15 毫秒
21.
Until the stock market bubble burst in 2000–2002, most CFOs viewed their defined benefit pension plans as profit centers and relatively risk‐free sources of income. Since neither pension assets nor liabilities were reported on corporate balance sheets, and expected returns on pension stocks could be substituted for actual returns when reporting net income, the risks associated with DB plans were masked by GAAP accounting and thus assumed to have no bearing on corporate capital structure. But when stock prices and corporate profits fell together, the risks associated with conventional stock‐heavy pension plans showed up first in reduced pension surpluses (or, in many cases, deficits) and then later in higher required cash contributions and lower reported earnings. As a consequence, today's investors (and rating agencies) are viewing pension and other legacy liabilities as corporate debt, and demands for transparency and increased funding have triggered accounting changes and proposed legislative reforms that will further unmask the economics. This article aims to provide both private‐sector and public‐sector CFOs with suggestions for reducing and controlling the cost of providing for the retirement of their employees. Profitable, tax‐paying companies with DB plans should consider (1) funding any unfunded liabilities (if necessary, by issuing debt) and (2) reducing pension equity and interest rate exposures by shifting some (if not all) pension assets into bonds and defeasing the pension liability (achieving a tax arbitrage in the process). And in cases where the expected costs of maintaining DB plans outweigh the benefits, companies should consider freezing or terminating their plans and switching to a defined contribution (DC) or some form of hybrid plan. The authors also propose similar changes for public pension plans, where underfunding and mismatch problems are greater, less transparent, and in some ways less tractable than those of corporate DB plans. 相似文献
22.
Richard J. Butler Marjorie L. Baldwin William G. Johnson† 《The Journal of risk and insurance》2006,73(2):309-334
We extend the research on postinjury employment by estimating productivity losses for workers with permanent partial disabilities (PPDs) in the first three years after injury. Our method distinguishes between productivity losses attributed to spells of work absence versus reduced earnings during spells of employment. The method is applied to data for 800 Ontario workers with PPDs. The results document large productivity losses persisting at least three years after injury, with different loss patterns for workers returning to stable versus unstable employment. Human capital investments or job accommodations can reduce productivity losses, but the significant determinants of losses differ for the stable versus unstable employment groups. 相似文献
23.
Steven C. Hall 《Journal of Business Finance & Accounting》1993,20(4):613-621
This study investigates whether economic consequences have an effect on the length of the period over which goodwill is amortized. It finds that there is a significant relationship between the size of the firm and the length of the amortization period. It also finds, when the only firms included in the sample are those reporting debt covenant restrictions dependent in part on goodwill accounting, evidence that the length of the amortization period for goodwill is related to the firm's leverage. 相似文献
24.
Wayne H. Howard Robert W. Blake Thomas O. Knight C. Richard Shumway Michael A. Tomaszewski 《Agricultural Economics》1992,7(1):77-90
A method of combining survey data and Dairy Herd Improvement Association (DHIA) records to achieve low cost farm trials is presented. Farm trials and surveys of current practices and production responses are useful to identify yield gaps between expectations predicted from experimental findings and actual field results. Different management schemes can be ranked using subjective probabilities and stochastic dominance to enhance successful implementation of research findings and to increase the feedback between researchers, extension workers, and producers. A survey of current masitis control practices and expected milk yield response is the example. Combining survey results with DHIA records allowed estimating the relationship between somatic cell counts (SCC) and milk yield. Eliciting beliefs about the relationship between SCC and milk yield showed that producers agreed with predictions from the statistical model. Subjective probabilities about SCC and mastitis control practices showed that our sample of experts and producers consistently ranked the different practices but extension agents had no consensus about the the most or least effective ones. 相似文献
25.
26.
It has long been argued that the Japanese production organization is culture-bound and therefore not transferable to other countries. This article examines seven major Japanese automobile assembly plants and over 270 Japanese automotive parts suppliers in the US. The successful transfer of Japanese work and production organization in these ‘transplants’ suggests that Japanese production practices are organizational forms which can be uncoupled from Japanese culture and transferred to other countries. 相似文献
27.
The fortunes of the oil refining industry have historically been tied to the political process. In periods of high gasoline prices public outcry increases pressure on the political process to increase regulation, taxation, and other costs on the industry. This study explores the relationship of gasoline prices and oil firm earning with accounting earnings management of oil firms. Findings indicate that firms make accounting changes and discretionary accruals to decrease (increase) earnings in periods when gasoline prices and oil firm earnings are rising (falling). 相似文献
28.
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue 总被引:1,自引:0,他引:1
This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients. 相似文献
29.
Richard P. O’Neill Emily Bartholomew Fisher Benjamin F. Hobbs Ross Baldick 《Journal of Regulatory Economics》2008,34(3):220-250
The general design for the real-time electricity market presented in this paper optimizes and prices both real and reactive
power simultaneously in an AC setting, where all assets—generation, load and transmission—are allowed to bid and are financially
settled at the locational price times energy consumed or produced. The result is that transmission lines are compensated for
both capacity and admittance, providing incentives for efficient operation of transmission-related assets such as FACTS devices,
if price-taking behavior is assumed. Losses are incorporated into the design and become an operating cost for transmission.
The market design is shown to be revenue neutral and, under some assumptions, nonconfiscatory.
相似文献
30.
Many observers argue that informed and insider trading is widespread in the emerging financial markets of transition countries, yet rigorous treatment of this issue has been virtually non–existent. The current paper estimates the extent of informed trading on the Prague Stock Exchange (PSE) using intra–day transaction data. Our estimates confirm that the average share of informed trading is equal to 0.32, which is high relative to developed markets and varies considerably among stocks. Using the Easley et al. (1996) approach on the very best segment of the PSE we obtained a high average probability of informed trading. Since data used in this study cover the period after the major attempts to improve market regulations, our results indicate that the PSE needs further strengthening to recover credibility and to become a real source of corporate financing. JEL classification: G14, G15. 相似文献