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21.
Given the potential that environmentally oriented anti-consumption (EOA) has in achieving environmental sustainability, the authors draw upon marketing, management, environmental, and psychology studies to conceptualize and delimit EOA, differentiating it from other (related but distinct) phenomena. In addition, the authors review the available literature at the individual (micro) level and summarize research on the antecedents and meanings of broad and specific/strict EOA practices with different targets. Furthermore, the authors propose an agenda for future research, which reflects on EOA not only at the individual (micro) level, but also lays out new opportunities for EOA work at organizational (meso), industry, and national (macro) levels. The work presented here hopes to spark multilevel research on EOA, its antecedents and consequences, and reactions to EOA phenomena.  相似文献   
22.
Religious observance is widespread and continues to influence managerial behaviour in many parts of the world. However, its role in international business negotiations has not received much scholarly attention. This study explores some of the key ways in which religious belief shapes negotiation behaviour. Focusing specifically on the Islamic context, and drawing on interviews with 27 religiously observant Muslim managers in Malaysia, the study found that commitment to a common religion among negotiators positively influenced certain components of the negotiation process through, for example, the use of religious/emotional appeal, which emphasised their ‘spiritual camaraderie’. In some instances, however, we observed something of a paradox, whereby differing religious beliefs among negotiating counterparts were claimed to actually enhance, rather than hinder, negotiations.  相似文献   
23.
This paper examines the asymmetric impact of globalisation and economic growth on energy consumption in BRICS countries, applying the NARDL bounds approach to explore the presence of asymmetric cointegration across variables. The empirical results reveal that energy consumption is positively and negatively affected by the positive and negative globalisation shocks, respectively. A positive shock in economic growth promotes energy consumption, while a negative shock reduces energy consumption.  相似文献   
24.
Retaining self-initiated expatriates is a challenge for many organizations. Self-made expatriates tend to be mobile. They are willing to manage their own careers and to take up opportunities to live and work in countries of their own choice. Despite their importance as a source of human capital there are few studies on the work experiences of self-initiated expatriates and on the factors that affect their decisions to stay or leave their jobs. This article examined the effects of both job embeddedness and shocks on the turnover intention of self-initiated expatriates. Drawing on a sample of 204 self-initiated expatriates working in public healthcare organizations in the United Arab Emirates we found that both on-the-job embeddedness and shocks played a key role in predicting turnover intentions. The study also revealed that off-the-job embeddedness moderated the relationship between shock and turnover intentions such that self-initiated expatriates were more likely to consider leaving their organizations when they were firmly embedded in their community. We discuss the practical and theoretical implications of these findings.  相似文献   
25.
This paper investigates the joint effect of political connections, in the form of the royal family member on board, and corporate governance on the market risk disclosures of the Gulf Cooperation Council (GCC) financial firms from 2007 to 2011. Previous research suggest that politically connected firms reduce the level of transparency in the GCC. However, we find that better corporate governance improves transparency and can be used as an effective tool in curbing the potentially adverse impact of politically connected board members on firms’ transparency. Our results have important implications for policy makers and can be generalized to other emerging markets.  相似文献   
26.
The increasing importance of transparency practices and the improving status of bank competition in China are rarely explored in nonperforming loans (NPLs) literature. Thus, the purpose of this study is to examine banking system transparency and competition along with macroeconomic and bank-specific variables as determinants of NPL. We use the two-step system GMM dynamic panel model for Chinese banks based on annual data from 2000 to 2014. Our results indicate that high transparency in the Chinese banking system decreases poor-quality assets but not in the case of government-owned banks, whereas increase in competition increases NPL. Moreover, we find mixed results in the context of macroeconomics and bank-specific variables. Our study has practical implications in risk management practices and macro prudential policies.  相似文献   
27.
The role of line of business segment disclosure is examined in a setting in which disaggregated data is a means of mapping analysts' specialist expertise concerning the future profitability of the industry, to the consolidated profit forecast of the individual firm. Using this analysis, we show formally that relevant segmental disclosure requires that the management of a company define segments in such a way that users (and, in particular, analysts) can use their specialist forecasting expertise. We show that, unless segments are so defined, consolidated profit alone is a sufficient disclosure. This means that appropriate reportable segments may not necessarily coincide with the company's organisational structure, which is unlikely to be determined solely by factors relating to forecasting efficiency. We also provide a rationale for different types of segmental information. Measures of segmental activity enable the expected performance of the industry to be mapped to the individual firm; but using these measures alone assumes that the segment profitability mirrors its industry. The additional disclosure of segmental profit allows this mapping to be varied according to the segment's position in relation to its industry norm.  相似文献   
28.
The paper investigates whether Big-Four affiliated (B4A) firms earn audit premiums in an emerging economy context, using Bangladesh as a case. The joint determination of audit and non-audit service fees is also examined using a sample of 122 companies listed in the Dhaka Stock Exchange. Our findings reveal that although the B4A firms do not generally earn a fee premium in Bangladesh, they charge higher audit fees for clients not purchasing non-audit services. This suggests that the B4A firms may actually lower audit fees to attract non-audit services, and cross subsidizes audit fees through non-audit-services fees. The lack of a B4A premium implies that there is lack of quality audit in emerging markets. We also document that audit and non-audit service fees are jointly determined in Bangladesh. Thus, we provide evidence of joint determination of audit and non-audit service fees in an emerging economy context.  相似文献   
29.
In this paper, we revisit optimal choice of invoice currency for an exporting firm in the face of exchange rate uncertainty. We demonstrate that when a vehicle currency is available, the optimum choice depends not only on the volatility of the exchange rates but the covariance between them as well. In particular, we show that when the exchange rates between the exporter and importer currencies on the one hand, and the exporter and the vehicle currency on the other, are positively correlated, vehicle currency becomes an attractive choice. The intuition underlying this novel outcome is that this regime dampens profit variability for the exporter.  相似文献   
30.
Motivation for bilateral aid allocation: Altruism or trade benefits   总被引:1,自引:0,他引:1  
This paper argues that OECD countries allocate more aid to recipient nations who import goods in which donor nations have a comparative advantage in production. The estimates indicate that a substantially larger amount of aid is provided to recipients who import capital goods, while imports by other category groups have no significant effects. Given that developed donor nations are major producers and exporters of capital goods, this result at least partially supports their trade benefits motive. Donors also appear to be more concerned about alleviating physical miseries (infant mortality) and rewarding good human rights conditions, but less towards reducing economic hardships (poverty). Moreover, the usual political and strategic considerations of donors continue to be the major determinants of aid allocation even in the Post Cold War era.  相似文献   
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