全文获取类型
收费全文 | 37591篇 |
免费 | 898篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 6888篇 |
工业经济 | 2840篇 |
计划管理 | 6449篇 |
经济学 | 8503篇 |
综合类 | 501篇 |
运输经济 | 219篇 |
旅游经济 | 605篇 |
贸易经济 | 5852篇 |
农业经济 | 1735篇 |
经济概况 | 4799篇 |
信息产业经济 | 1篇 |
邮电经济 | 98篇 |
出版年
2021年 | 220篇 |
2020年 | 382篇 |
2019年 | 499篇 |
2018年 | 708篇 |
2017年 | 733篇 |
2016年 | 680篇 |
2015年 | 504篇 |
2014年 | 754篇 |
2013年 | 3590篇 |
2012年 | 1040篇 |
2011年 | 1102篇 |
2010年 | 921篇 |
2009年 | 1081篇 |
2008年 | 1105篇 |
2007年 | 993篇 |
2006年 | 899篇 |
2005年 | 827篇 |
2004年 | 830篇 |
2003年 | 823篇 |
2002年 | 736篇 |
2001年 | 782篇 |
2000年 | 789篇 |
1999年 | 673篇 |
1998年 | 673篇 |
1997年 | 679篇 |
1996年 | 656篇 |
1995年 | 613篇 |
1994年 | 646篇 |
1993年 | 654篇 |
1992年 | 647篇 |
1991年 | 670篇 |
1990年 | 586篇 |
1989年 | 505篇 |
1988年 | 484篇 |
1987年 | 482篇 |
1986年 | 505篇 |
1985年 | 719篇 |
1984年 | 669篇 |
1983年 | 683篇 |
1982年 | 628篇 |
1981年 | 582篇 |
1980年 | 554篇 |
1979年 | 579篇 |
1978年 | 494篇 |
1977年 | 444篇 |
1976年 | 378篇 |
1975年 | 349篇 |
1974年 | 331篇 |
1973年 | 311篇 |
1972年 | 244篇 |
排序方式: 共有10000条查询结果,搜索用时 390 毫秒
961.
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia 总被引:24,自引:0,他引:24
In emerging markets, the agency conflicts between controlling owners and the minority shareholders are difficult to mitigate through conventional corporate control mechanisms such as boards of directors and takeovers. We examine whether external independent auditors are employed as monitors or as bonding mechanisms, or both, to alleviate the agency problems. Using a broad sample from eight East Asian economies, we document that firms with agency problems embedded in the ownership structures are more likely to employ Big 5 auditors. This relation is evident among firms that raise equity capital frequently. Consistently, firms hiring Big 5 auditors receive smaller share price discounts associated with the agency conflicts. Also, we find that Big 5 auditors take into consideration their clients' agency problems when making audit fee and audit report decisions. Taken together, these results suggest that Big 5 auditors do have a corporate governance role in emerging markets. 相似文献
962.
We match large U.S. corporations' tax returns during 1989–2001 to their financial statements to construct a firm‐level proxy of firms' use of off‐balance sheet and hybrid debt financing. We find that firms with less favorable prior‐period Standard & Poor's (S&P) bond ratings or higher leverage ratios in comparison to their industry report greater amounts of interest expense on their tax returns than to investors and creditors on their financial statements. These between‐firm results are consistent with credit‐constrained firms using more structured financing arrangements. Our within‐firm tests also suggest that firms use more structured financing arrangements when they enter into contractual loan agreements that provide incentives to manage debt ratings. Specifically, we find that after controlling for S&P bond rating and industry‐adjusted leverage, our sample firms report greater amounts of interest expenses for tax than for financial statement purposes when they enter into performance pricing contracts that use senior debt rating covenants to set interest rates. Furthermore, we find that the greatest book‐tax reporting changes occur when firms become closer to violating these debt rating covenants. These latter findings are consistent with firms' contractual debt covenants influencing their use of off‐balance sheet and hybrid debt financing. 相似文献
963.
Review of Industrial Organization - 相似文献
964.
Frictions, Heterogeneity and Optimality in Mortgage Modeling 总被引:1,自引:0,他引:1
The purpose of this article is to provide a unified framework for incorporating frictions into a theoretical options-pricing model (OPM) for mortgages. This article presents formulation for a frictions-adjustable mortgage model that integrates borrower heterogeneity while simultaneously preserving prepayment and default financial decisions. Our model demonstrates the flexibility of the OPM by simulating separate and concurrent effects of three categories of frictions on the mortgage and mortgage components. Researchers can use our example formulation to determine the effects of specific borrower characteristics on mortgage values without destroying the options theoretic framework. 相似文献
965.
Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays 总被引:1,自引:0,他引:1
We propose and implement a new method to estimate the relation between R&D investments and the uncertainty of future benefits from those investments. The empirical analysis compares the relative contributions of current investments in R&D and PP&E to future earnings variability using a sample of roughly 50,000 firm-year observations from 1972–1997. Evidence is strongly consistent with the hypothesis that R&D investments generate future benefits that are far more uncertain than benefits from investments in PP&E. Our results should help the current discussion on accounting for R&D and the methodology might be helpful in standard setting in other contexts as well. 相似文献
966.
Many practitioners point out that the speculative profits of institutional traders are eroded by the difficulty in gauging the price impact of their trades. In this paper, we develop a model of strategic trading where speculators face such a dilemma because of incomplete information about time-varying market liquidity. Unlike the competitive market makers that they trade against, informed traders do not know the distribution of liquidity (“noise”) trades. Instead, they have to learn about liquidity from past prices and trading volume. This learning implies that strategic trades and market statistics such as informational efficiency are path-dependent on past market outcomes. Our paper also has normative implications for practitioners. 相似文献
967.
The two main purposes of this paper are an introduction to the economic analysis of insurance fraud and furthermore a derivation of factors that determine fraudulent behavior of policyholders on insurance markets. Consequently, we analyze the strategic decision problems of insurance companies and the policyholders and identify some factors that can help to reduce fraudulent behavior. In this context we evaluate two derived starting points for the combat against insurance fraud: fraud detection systems and a consequent charge policy of detected defrauders. We illustrate that both points can help to reduce the cost of fraud. Furthermore, we enhance our earlier analysis with respect to the empirical fact that some individuals care about fairness or — in the insurance fraud context — the legitimacy of their actions. Surprisingly, in some market situations these concerns of some policyholders do not lead to a lower fraud probability. Finally, we discuss how and to what extent insurance companies can influence such ethical concerns of policyholders. On that score, we distinguish insurance specific and insurance unspecific factors and their impact on the consumers attitudes towards insurance fraud. 相似文献
968.
969.
We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis‐à‐vis the 14 guidelines set out in the TSE's report on corporate governance Where Were the Directors? Our analysis indicates that only a very few firms disclose that they have fully implemented the TSE guidelines, and that the extent of disclosure of corporate governance practices implemented varies widely among the firms. We then test factors associated with the comprehensiveness of such disclosures and the choice of disclosure medium using simultaneous equations multivariate analysis. We also assess the influence of publicized corporate governance failures on disclosure. Overall, our results suggest that the choices of disclosure medium and the extent of disclosure are made concurrently, and are influenced by the strategic considerations of management. 相似文献
970.
This paper examines whether the cross sectional variation in Australian share prices is partially explained by measures of firm size and ownership characteristics in a manner that is consistent with firms behaving in accordance with Merton's (1987) model of capital market equilibrium with incomplete information. Based on a sample of firms whose shares were traded on the ASX during 1995, we show that firms largely owned by less wealthy shareholders tend to have low stock prices, although this relation is not linear. In addition, larger, better–known, firms tend to have higher stock prices. These findings are consistent with prior evidence from US markets, and suggest the existence of a shareholder clientele effect in Australia that is related to the share price of the underlying firm. 相似文献