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91.
This paper tests the convergence in per-capita carbon dioxide emissions for a collection of developed and developing countries
using data spanning the period 1870–2002. For this purpose, three recently developed panel unit root tests that permit for
dependence among the individual countries are employed. The results lend strong support in favor of convergence for the panel
as a whole. Estimates of the speed of this convergence is also provided.
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92.
93.
The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, that is, directors with prior involvement in corporate bankruptcies, major accounting restatements, or other accounting scandals. An ordinary least squares regression model is used to examine the association between problem directors on the audit committee and financial reporting quality as proxied by accruals and real earnings management. Results reveal that there is a positive association between the presence of problem directors on the audit committee and real earnings management, and this association is more pronounced in cases where those problem directors have been involved in prior instances of accounting restatements and fraudulent reporting practices. 相似文献
94.
While the concept of work ethic has been discussed in the Arab context (Sidani and Thornberry in J Bus Eth 91(1):35–49, 2009), the significant conceptual and methodological limitations of the existing work ethic and work value research elucidate the need for a more robust investigation of the multidimensional work ethic construct in the Arab context. Multidimensionality of the work ethic concept has gained considerable attention in recent years as researchers attempt to move away from the religiously labeled Islamic and Protestant work ethic conceptualizations. The current study examines the Arab work ethic through the use of the multidimensional work ethic profile (MWEP) on a sample of future business leaders in the United Arab Emirates. A total of 484 business students completed an Arabic version of the MWEP short form. The results show that centrality of work and hard work are the highest scoring work ethics followed by self-reliance, wasted time, and leisure. There are significant differences in work ethic dimensions across gender and categories of family breadwinner. No significant differences in work ethic dimensions are observed across categories of nationality and work preference groups. The findings are discussed in relation to the unique insight they offer on the nature of work ethic in an Arab context. 相似文献
95.
Credit Constraints,Technology Choice and Exports: A Firm‐level Study for Latin American Countries
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In this paper, constraints on technology choice and credit access are introduced into a firm‐level trade model in a dynamic setting in order to explain factors that limit benefits to a firm from trade liberalization. Theoretical analysis shows that firms face credit constraints depending on their initial productivity and the cost of credit. As a result, credit‐constrained firms may not be able to cross the minimum productivity threshold needed to enter and compete in a foreign market. Empirical analysis using firm‐level panel data for six Latin American countries confirms that financial constraints negatively influence firms' export and investment decisions. 相似文献
96.
This research investigates the likely determinants of monetary penalties for poor environmental performance. We retrieve data from Bloomberg on the monetary penalties imposed on companies in the European Union (EU) found to have performed poorly in corporate social responsibility (CSR), and particularly in the environmental aspects of CSR. Our primary findings reveal that firms with high levels of greenhouse gas and hazardous waste emissions are more likely to receive monetary penalties. On the other hand, firms that invest in green supply chain practices and disclose environment‐related matters avoid monetary penalties more. We also find that firms having executive compensation linked with environmental compliance face more monetary penalties. This finding adds a new dimension to the voluminous research on executive compensation that has investigated primarily the effects of cash and stock option‐based compensation schemes on pay–performance sensitivities. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
97.
Jan Ahmad Ali Lai Fong-Woon Draz Muhammad Umar Tahir Muhammad Ali Syed Emad Azhar Zahid Muhammad Shad Muhammad Kashif 《Quality and Quantity》2022,56(5):2989-3012
Quality & Quantity - While the literature indicates that Islamic Corporate Governance (ICG) practices enhance firm performance, there is scant research on how sustainability practices affect... 相似文献
98.
Using novel daily data, we examine the impact of political violence on firm‐level export activity. Our data cover the universe of political strikes and export transactions in Bangladesh during 2010–2013 and allow us to examine the effects of these strikes at a highly granular level. We first show that multiday political strikes lower the likelihood that a firm will export by 6.30 percentage points. We then examine whether these disruptions result in adverse effects on export prices. Given that this violence creates greater risk of missed shipments, importers may respond by demanding lower prices as compensation. We provide the first evidence of such adverse price effects of political violence. Our results suggest that during July to December, 2013, when there was a multiday political strike every 5 days, the prices of time‐sensitive Bangladeshi products declined by 1.59%. 相似文献
99.
100.
This work uses a case-based research approach and Siggelkow’s (Acad Manag J 47:125–159, 2002) four-phase organizational configuration model to analyze Zildjian’s evolutionary growth and entrepreneurial initiatives
in the global music industry. Zildjian is a unique and well-respected cymbal manufacturer that originated out of Turkey in
1623 and continues to be a major force in the music instruments sector. Turkey was a growing market during the periods of
1700 and 1800 that helped Zildjian to become an increasingly successful company. This also led to creating 13 generations
of a successful family business. The work discusses Zildjian’s 387-year family genealogy and its growth within the domains
of entrepreneurship, organizational configurations, and strategic inertia. The work finds that behind Zildjian’s marvelous
expansion and well-known cymbals, there is a tightly knit family firm that continues to operate like an entrepreneurial venture,
dealing with thousands of artists, musicians, educators, orchestras, and bands worldwide. As of 2011, the company may not
be a large multinational corporation but its business model is a classic addition to the international entrepreneurship literature.
Staunchly traditional in its family business, Zildjian thrives as a privately held company and protects its closely guarded
metallurgical formula. The significance of this work lies in its unique methodology within the evolution of Zildjian’s entrepreneurial
growth and organizational configurations. 相似文献