全文获取类型
收费全文 | 4738篇 |
免费 | 1229篇 |
专业分类
财政金融 | 912篇 |
工业经济 | 420篇 |
计划管理 | 1143篇 |
经济学 | 1205篇 |
综合类 | 6篇 |
运输经济 | 107篇 |
旅游经济 | 61篇 |
贸易经济 | 1278篇 |
农业经济 | 292篇 |
经济概况 | 542篇 |
信息产业经济 | 1篇 |
出版年
2023年 | 5篇 |
2022年 | 2篇 |
2021年 | 81篇 |
2020年 | 172篇 |
2019年 | 492篇 |
2018年 | 239篇 |
2017年 | 377篇 |
2016年 | 365篇 |
2015年 | 387篇 |
2014年 | 385篇 |
2013年 | 642篇 |
2012年 | 394篇 |
2011年 | 353篇 |
2010年 | 321篇 |
2009年 | 211篇 |
2008年 | 236篇 |
2007年 | 200篇 |
2006年 | 190篇 |
2005年 | 164篇 |
2004年 | 141篇 |
2003年 | 126篇 |
2002年 | 127篇 |
2001年 | 97篇 |
2000年 | 73篇 |
1999年 | 29篇 |
1998年 | 18篇 |
1997年 | 16篇 |
1996年 | 14篇 |
1995年 | 11篇 |
1994年 | 11篇 |
1993年 | 5篇 |
1992年 | 6篇 |
1991年 | 9篇 |
1990年 | 12篇 |
1989年 | 5篇 |
1988年 | 3篇 |
1987年 | 6篇 |
1985年 | 7篇 |
1984年 | 6篇 |
1983年 | 6篇 |
1982年 | 3篇 |
1981年 | 6篇 |
1980年 | 4篇 |
1979年 | 2篇 |
1978年 | 1篇 |
1977年 | 1篇 |
1976年 | 2篇 |
1971年 | 3篇 |
1968年 | 1篇 |
排序方式: 共有5967条查询结果,搜索用时 31 毫秒
911.
Can Investors Identify Managerial Discretion in Corporate Social Responsibility Practices? The Moderate Role of Investor Protection 下载免费PDF全文
Jennifer Martínez‐Ferrero Óscar Villarón‐Peramato Isabel María García‐Sánchez 《Australian Accounting Review》2017,27(1):4-16
This paper analyses investors’ ability to identify if managers use corporate social responsibility as an entrenchment practice to conceal the risk of dismissal associated with managerial discretion and if this detection is determined by the level of investor protection orientation. Results based on an international database of 1949 companies show that investors and markets do not identify managerial entrenchment based on the promotion of sustainable practices, except when such entrenchment is developed by companies located in countries with strong investor protection. In these countries, investors identify and penalise such companies with lower financial performance. 相似文献
912.
Many corporate assets are bought and sold each year in the U.S. and most scholars believe these transactions improve economic efficiency. But given the reality that the interests of corporate managers may diverge from those of their shareholders and reflect empire‐building or other managerial entrenchment strategies—and that such agency problems tend to be worse in highly diversified, multi‐divisional companies—the authors tested the proposition that diversified corporate asset buyers with more effective governance structures can be expected to allocate capital more efficiently, as reflected in higher rates of return on operating capital and more favorable market reactions to the announcements of their purchases. Using a sample of diversified U.S. companies that announced large asset purchases between 1988 and 2006, the authors report finding that the investment allocation process following such asset purchases was more consistent with value creation in the case of diversified buyers with more effective governance structures, which were identified by their greater board independence, higher‐quality audit committees, and higher levels of stock ownership by institutional ownership, directors, and CEOs. 相似文献
913.
914.
915.
Age‐heaping‐based numeracy indicators have served as valuable tools to derive basic human capital estimates, especially for periods where other indicators are unavailable. However, the accuracy of individual age statements usually remains unknown, and due to the lack of precise information it can only be assumed that excessive occurrence of multiples of five in age distributions reflects inferior numerical skills. This article addresses this lacuna by identifying 162 individuals in two independent data sources: self‐reported age statements and independently kept records which are based on family heritage books and church registers. This method makes it possible to identify individual misreporting and the degree of accuracy of each individual. Findings show that not everyone who reported a multiple of five was reporting an incorrect age, nor was it the case that everyone who reported an age that was not a multiple of five was reporting an accurate age. The empirical analysis shows that the commonly used binary numeracy indicator is correlated with the observed degree of accuracy in age statements, and that a more sophisticated occupational background reduces this inaccuracy. These results tentatively suggest that the commonly used binary indicator measuring age heaping is a valuable proxy for numerical skills and occupational background in a population. 相似文献
916.
Yiwei Dou Ole‐Kristian Hope Wayne B. Thomas Youli Zou 《Contemporary Accounting Research》2018,35(2):1004-1028
Recent theoretical and empirical studies suggest that blockholders (shareholders with ownership ≥ 5 percent) exert governance through the threat of exit. Blockholders have strong incentives to gather private information and sell their shares when managers are perceived to underperform. To prevent blockholders from selling their shares and the firm from suffering a stock price decline, managers align their actions with the interests of shareholders. As a result of the greater manager‐shareholder alignment, managers' actions are more likely to be in shareholders' best interest, and consequently there is less need for managers to manipulate earnings. Consistent with these predictions from economic theory, we find evidence that as exit threat increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on financial reporting quality (FRQ) should increase as the manager's wealth is tied more closely to the stock price, and this is what we find. Our study contributes to the research on the impact of shareholders on FRQ and to an emerging literature on the impact of blockholders in financial markets. Blockholders play an important role in managers' reporting outcomes through their actions as informed investors. 相似文献
917.
We exploit an exogenous shock to analyst coverage as a result of brokerage house mergers and closures to examine whether financial analysts influence the tax‐planning activities of the firms they cover. Using a difference‐in‐differences design, we find that, on average, firms affected by broker mergers and/or closures experience a reduction in their GAAP (cash) effective tax rates (ETR) of 2.5 percent (2.6 percent), relative to control firms, translating into average tax expense (cash tax) savings of $34 ($35) million. The treatment effect is more pronounced among firms with lower pre‐event analyst coverage. To explore how analysts affect tax planning, we further document that the treatment effect is greater among firms that lose an analyst who provided an implied ETR forecast in the past, suggesting that analysts influence tax planning via their tax‐specific research efforts. In addition, we find that after merger/closure, weakly governed firms increase their use of aggressive tax strategies, and financially distressed firms experience a larger reduction of cash effective tax rates, relative to control firms. Overall, we provide evidence that a shock to analyst coverage sufficiently changes the cost‐benefit trade‐off of tax planning. 相似文献
918.
We study contests with private information and identical contestants, where contestants' efforts and innate abilities generate output of varying qualities. The designer's revenue depends on the quality of the output, and she offers a reward to the contestant achieving the highest quality. We characterize the equilibrium behavior, outcomes, and payoffs for both nondiscriminatory and discriminatory (where the reward is contestant‐dependent) contests. We derive conditions under which the designer obtains a larger payoff when using a discriminatory contest and describe settings, where these conditions are satisfied. 相似文献
919.
U.‐G. Gerdtham P. Lundborg C. H. Lyttkens P. Nystedt 《The Scandinavian journal of economics》2016,118(1):25-48
We apply a twin design to examine the relationship between health and education and income. The estimated associations between health and education and income, controlling for unobserved endowments, at the twin‐pair level, are lower than estimates obtained via ordinary least‐squares (OLS) on the same sample. Thus, OLS‐based effects of education and income are biased, exaggerating the contribution of education and income to health inequality. The main part of health inequality is explained by within‐twin‐pair fixed effects, incorporating family background and genetic inheritance. It appears that education and income policies have less to offer for reducing health inequality than is usually assumed. 相似文献
920.