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291.
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor investment by firms who can finance internally. Using an international panel with many changes in payout taxes, we show that this prediction holds well. Payout taxes have a large impact on the dynamics of corporate investment and growth. Investment is “locked in” in profitable firms when payout is heavily taxed. Thus, apart from any level effects, payout taxes change the allocation of capital. 相似文献
292.
293.
Demographic variation in savings behavior can be exploited to provide evidence on segmentation in US bank loan markets. Cities with a large fraction of seniors have higher volumes of bank deposits. Since many banks rely heavily on deposit financing, this affects local loan supply and economic activity. I show a positive effect of local deposit supply on local outcomes, including the number of firms, the number of manufacturing firms, and the number of new firms started. The effect is stronger in industries that are heavily dependent on external finance. The deregulation of intrastate branching reduced the effect of local deposit supply by approximately a third. 相似文献
294.
Lasse Niemi 《The International Journal of Accounting》2005,40(4):303-323
Using proprietary audit hour and fee data from the internal records of four Big Six firms in Finland, this study examines the influence of audit client ownership type on audit effort and fees. The primary argument is that there are differential effects of ownership concentration depending on the particular nature of concentrated ownership (i.e., firms in which the majority of shares are manager-owned versus foreign-owned versus state-owned). Consistent with this, the paper documents that audit hours and fees are lower for companies majority-owned by their management and higher for subsidiaries of foreign companies than for other firms. However, no difference between companies owned by the state or municipalities and companies with a more diverse ownership structure can be found. This suggests that governmental ownership is actually closer to a dispersed than a concentrated ownership structure in terms of audit quality.The results show that replacing the variable indicating majority-ownership with the variables capturing the type of a controlling owner increases the explanatory power of the models significantly, which demonstrates the importance of ownership type in the production and pricing of an audit. The findings have important implications for those examining audit markets with client firms owned by different types of controlling shareholders. 相似文献
295.
296.
Andreas Becker 《海外经济评论》2008,(50)
【德国之声12月4日】在多哈举行的联合国发展援助筹资会议上,金融危机的影响是重点议题。几乎每位参加此次会议的国家元首和政府领导人都担心,如果不采取有效措施,那么发展中国家将遭受致命打击。那么,这样的担心是否有必要呢? 相似文献
297.
298.
In this paper, we consider optimal tax enforcement policy in the presence of profit shifting toward tax havens. We show that,
under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities. In contrast, under
formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement. Our results
challenge recent contributions arguing that, under formula apportionment, there is a tendency toward inefficiently high levels
of (effective) tax rates. 相似文献
299.
Political Economy of City Sizes and Formation 总被引:1,自引:0,他引:1
There are two paradigms of city formation and size—the competitive model of large-scale land developers operating in national land markets and the self-organization model of agglomeration. This paper examines the effects of local politics, urban classes, and restrictions in national land markets on city size and formation. It starts by introducing local politics into the two paradigms. Then it turns to a growth situation, where land developers initiate new settlements, but existing cities are either self-organized or governed locally. The paper also examines the politics of local no-growth movements and of governance of specially favored mega-cities. 相似文献
300.
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a maximum revenue loss of 1.6 per cent of annual GDP. In some years, we even find tax revenue gains. This implies that the current tax system collects little revenue from taxing the normal return to capital. Based on these results, we calculate a macroeconomic measure of the effective tax rate on capital income. 相似文献