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141.
Rilus A. Kinseng Fredian Tonny Nasdian Anna Fatchiya Amir Mahmud Richard J. Stanford 《Asia Pacific Journal of Tourism Research》2018,23(11):1062-1072
Indonesia is a popular tourist destination. Tourism creates jobs and generates revenue but can have negative impacts on culture, society and human rights. This study of one island community in Indonesia explores the relationship between the growth of tourism and the impacts on a local community. A quantitative survey, combined with in-depth interviews, examined perceptions of residents to tourism development. Residents perceived that tourism created jobs and improved access to goods and services. However, tourism has reduced social cohesion and decreased adherence to traditional customs. Conflict between the private sector and residents over ownership and access have also caused violence. 相似文献
142.
As by-products, emissions follow economic fluctuations. Ignoring this fact in environmental policies can lead to unexpected emissions fluctuations and an increase in intervention costs. Using a real business cycle model, we compare two policies: a fixed tax policy where the price is constant over time and a variable tax regime where the tax rate is set at the beginning of each period. We find that while both programs result in lower emissions, a variable tax regime is preferable since first, it can ensure that the maximum welfare is always achieved, and second, it is more effective in stabilising emissions. 相似文献
143.
Linda Kusumaning Wedari Christine Jubb Amir Moradi-Motlagh 《Business Strategy and the Environment》2021,30(8):3721-3739
This study examines the issue of greenwashing among corporate high emitters subject to government scrutiny. To do so, we investigate the relationship between the actual environmental performance, measured as carbon emissions, of companies subject to the Australian National Greenhouse Energy Reporting Act 2007 (NGER) and their climate-related voluntary disclosures. To measure climate-related disclosure, we construct a climate-related disclosure index based on four prominent frameworks and score corporate report content against that Index. Using a sample of 150 companies with NGER emissions data for Years 2016 and 2017, a period that precedes the issuance of recommendations for disclosure by the Task Force on Climate-Related Financial Disclosure (TCFD), our regression results show a disappointingly low level of climate-related disclosure by most companies. We also find a negative relationship between climate-related disclosure and 1-year lagged environmental performance among companies exhibiting a year-on-year rise in carbon emissions. That is, our findings provide evidence of potential greenwashing by poor environmental performers, presumably to change negative perceptions by stakeholders, as predicted by socio-political theories. In contrast, we find no evidence of greenwashing among companies experiencing a year-on-year decrease in emissions. 相似文献
144.
Contrary to much of the existing literature, we obtain robust and clear-cut results for the incentives and welfare effects of information sharing when information is firm-specific. We show that firms’ incentives to share this type of information are aligned with social welfare. Whenever revealing information is the dominant strategy (such as for Cournot firms revealing costs or Cournot and Bertrand firms revealing demand), it is socially beneficial. Only cost information in Bertrand competition will not be revealed but this is socially desirable, too. These findings are independent of distributional assumptions on random shocks and signals and hold for general asymmetric oligopoly with any mixture of substitute, complementary and independent goods. 相似文献
145.
We provide a bridge between the voluntary disclosure and the earnings management literature. Voluntary disclosure models focus
on managers’ discretion in deciding whether or not to provide truthful voluntary disclosure to the capital market. Earnings management models, on the other hand, concentrate on managers’ discretion
in deciding how to bias their mandatory disclosure. By analyzing managers’ disclosure strategy when disclosure is voluntary and not necessarily truthful, we show
the robustness of voluntary disclosure theory to the relaxation of the standard assumption of truthful reporting. We also
demonstrate the sensitivity of earnings management theory to the commonly made mandatory disclosure assumption. 相似文献
146.
The performance of local authority heads in times of emergency is a topic that has apparently received very little attention in the research literature. The same is true with regards to the relationship between performance and re-election chances in crisis situations. The hybrid macro polity view makes it possible to ‘pit’ the rational school of objective performance against the bounded rationality school of perceived performance. We examine which of the two is better at explaining the replacement or re-election of the incumbent local authority head in 17 local authorities in the North of Israel, after the Second Lebanon War. In the “Beauty Queen” contest between perceived and objective performance, the perceived performance appears to be a clear winner. 相似文献
147.
A larger portion of males is overweight than is females. Females' food choices in comparison to those of males reflect the greater importance that females attribute to health and physical appearance; their more complex attitude toward risk; the greater esteem in which they hold home-cooked food; and sociological factors. This paper explores the variables that affect consumers' food choices, shedding light specifically on the choice process and analyzing whether gender affects predispositions toward foods, perceptions, choice processes, or all three. Perceptions and choice processes based on memory judgments serve only as a benchmark used to compare choices consumers make under calorie information. The results of two experiments wherein the researchers exposed subjects to two forms of calorie information on three fast food items suggest that differences in perceptions of foods' healthfulness and taste aspects account for gender differences in memory-based choices. In addition to this baseline difference in perceptions, a gender difference in reaction to calorie information in terms of consumers' behavior exists. While calorie information affected both perceptions and choice processes for females, information changed the perceptions of food only for males. 相似文献
148.
Whose Innovation Performance Benefits More from External Networks: Entrepreneurial or Conservative Firms?
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William E. Baker Amir Grinstein Nukhet Harmancioglu 《Journal of Product Innovation Management》2016,33(1):104-120
The primary contribution of this research is positing and empirically supporting the proposition that learning through external networks disproportionately benefits conservative, risk‐averse firms. The construct, entrepreneurial orientation (EO), is used to discriminate conservative, risk‐averse firms from proactive, risk‐seeking firms. Organizational learning theory and social capital theory are employed to support our hypotheses. Based on a study of 1978 U.S. firms, the paper suggests that the utilization of external networks (i.e., the process of learning from information, perspectives, and insights embedded in external networks) may act as a primary driver for innovation for those firms that are either not inclined and/or do not have the capabilities to adopt entrepreneurial culture. Specifically, weak EO firms' innovation performance benefits from utilizing external networks more than strong EO firms'. This research also tests for the moderating role of firm size and finds that the negative moderating effect of EO on the external network utilization–innovation performance relationship is more pronounced in small and medium sized enterprises (SMEs) than large firms. 相似文献
149.
Traditional quantitative credit risk models assume that changes in credit spreads are normally distributed but empirical evidence shows that they are likely to be skewed, fat-tailed, and change behaviour over time. Not taking into account such characteristics can compromise calculation of loss probabilities, pricing of credit derivatives, and profitability of trading strategies. Therefore, the aim of this study is to investigate the dynamics of higher moments of changes in credit spreads of European corporate bond indexes using extensions of GARCH type models that allow for time-varying volatility, skewness and kurtosis of changes in credit spreads as well as a regime-switching GARCH model which allows for regime shifts in the volatility of changes in credit spreads. Performance evaluation methods are used to assess which model captures the dynamics of observed distribution of the changes in credit spreads, produces superior volatility forecasts and Value-at-Risk estimates, and yields profitable trading strategies. The results presented can have significant implications for risk management, trading activities, and pricing of credit derivatives. 相似文献
150.