全文获取类型
收费全文 | 26520篇 |
免费 | 290篇 |
国内免费 | 62篇 |
专业分类
财政金融 | 3764篇 |
工业经济 | 1312篇 |
计划管理 | 4444篇 |
经济学 | 5681篇 |
综合类 | 1502篇 |
运输经济 | 108篇 |
旅游经济 | 79篇 |
贸易经济 | 5746篇 |
农业经济 | 533篇 |
经济概况 | 3076篇 |
信息产业经济 | 47篇 |
邮电经济 | 580篇 |
出版年
2024年 | 15篇 |
2023年 | 75篇 |
2022年 | 204篇 |
2021年 | 326篇 |
2020年 | 273篇 |
2019年 | 180篇 |
2018年 | 2445篇 |
2017年 | 2320篇 |
2016年 | 1398篇 |
2015年 | 409篇 |
2014年 | 456篇 |
2013年 | 657篇 |
2012年 | 1199篇 |
2011年 | 2994篇 |
2010年 | 2707篇 |
2009年 | 2169篇 |
2008年 | 2314篇 |
2007年 | 2582篇 |
2006年 | 794篇 |
2005年 | 1019篇 |
2004年 | 643篇 |
2003年 | 720篇 |
2002年 | 407篇 |
2001年 | 203篇 |
2000年 | 138篇 |
1999年 | 55篇 |
1998年 | 39篇 |
1997年 | 20篇 |
1996年 | 31篇 |
1995年 | 12篇 |
1994年 | 5篇 |
1993年 | 4篇 |
1992年 | 4篇 |
1991年 | 5篇 |
1990年 | 7篇 |
1989年 | 2篇 |
1988年 | 2篇 |
1987年 | 4篇 |
1986年 | 15篇 |
1984年 | 6篇 |
1981年 | 5篇 |
1980年 | 1篇 |
1979年 | 2篇 |
1978年 | 1篇 |
1977年 | 1篇 |
1976年 | 1篇 |
1975年 | 1篇 |
1974年 | 1篇 |
1970年 | 1篇 |
排序方式: 共有10000条查询结果,搜索用时 78 毫秒
991.
992.
Jenny Chu Patricia M. Dechow Kai Wai Hui Annika Yu Wang 《Contemporary Accounting Research》2019,36(4):1966-1998
This paper investigates whether maintaining a reputation for consistently beating analysts' earnings expectations can motivate executives to move from “within GAAP” earnings management to “outside of GAAP” earnings manipulation. We analyze firms subject to SEC enforcement actions and find that these firms consistently beat analysts' quarterly earnings forecasts in the three years prior to the manipulation period and continue to do so by smaller “beats” during the manipulation period. We find that manipulating firms beat expectations around 86 percent of the time in the 12 quarters prior to the manipulation period (versus 75 percent for control firms) and that manipulation often ends with a miss in expectations. We document that executives of manipulating firms face strong stock market and CEO pressure to perform. Prior to the manipulation period, these firms have high analyst optimism, growing institutional interest, and high market valuations, along with powerful CEOs. Further, we find that maintaining a reputation for beating expectations is more important than CEO overconfidence and is incremental to CEO equity incentives for explaining manipulation. Our results suggest that pressure to maintain a reputation for beating analysts' expectations can encourage aggressive accounting and, ultimately, earnings manipulation. 相似文献
994.
Ting-Fang Chiang E-Ching Wu Min-Teh Yu 《Review of Quantitative Finance and Accounting》2007,29(2):205-222
This study analyzes the effect of premium rates on banks’ incentives to join a deposit insurance scheme and their incentives
to invest in risky projects under a voluntary deposit insurance scheme. We find that in order to maximize social welfare,
the insurance agency must either set the premium rate to be low so as to attract all banks to join the insurance scheme, or
not to have the deposit insurance at all. However, the low premium rate in the voluntary scheme does not balance the budget
of the deposit insurance. We also show that in the compulsory deposit insurance scheme, however, it is possible to impose
an optimal premium rate that can balance the insurance agency’s budget and achieve the highest social welfare. The results
also present the dominance of the compulsory scheme over the voluntary scheme in terms of maximizing social welfare and balancing
the budget.
相似文献
Min-Teh Yu (Corresponding author)Email: |
995.
Timotheos Angelidis Alexandros Benos Stavros Degiannakis 《Review of Quantitative Finance and Accounting》2007,28(2):187-201
This paper analyses several volatility models by examining their ability to forecast Value-at-Risk (VaR) for two different
time periods and two capitalization weighting schemes. Specifically, VaR is calculated for large and small capitalization
stocks, based on Dow Jones (DJ) Euro Stoxx indices and is modeled for long and short trading positions by using non parametric,
semi parametric and parametric methods. In order to choose one model among the various forecasting methods, a two-stage backtesting
procedure is implemented. In the first stage the unconditional coverage test is used to examine the statistical accuracy of
the models. In the second stage a loss function is applied to investigate whether the differences between the models, that
calculated accurately the VaR, are statistically significant. Under this framework, the combination of a parametric model
with the historical simulation produced robust results across the sample periods, market capitalization schemes, trading positions
and confidence levels and therefore there is a risk measure that is reliable.
相似文献
Stavros DegiannakisEmail: |
996.
In Joon Kim In-Seok Baek Jaesun Noh Sol Kim 《Review of Quantitative Finance and Accounting》2007,29(1):69-110
This paper investigates the role of stochastic volatility and return jumps in reproducing the volatility dynamics and the
shape characteristics of the Korean Composite Stock Price Index (KOSPI) 200 returns distribution. Using efficient method of
moments and reprojection analysis, we find that stochastic volatility models, both with and without return jumps, capture
return dynamics surprisingly well. The stochastic volatility model without return jumps, however, cannot fully reproduce the
conditional kurtosis implied by the data. Return jumps successfully complement this gap. We also find that return jumps are
essential in capturing the volatility smirk effects observed in short-term options.
相似文献
Sol KimEmail: |
997.
This paper proposes an extension of the minimal Hellinger martingale measure (MHM hereafter) concept to any order q≠1 and to the general semimartingale framework. This extension allows us to provide a unified formulation for many optimal martingale measures, including the minimal martingale measure of Föllmer and Schweizer (here q=2). Under some mild conditions of integrability and the absence of arbitrage, we show the existence of the MHM measure of order q and describe it explicitly in terms of pointwise equations in ? d . Applications to the maximization of expected power utility at stopping times are given. We prove that, for an agent to be indifferent with respect to the liquidation time of her assets (which is the market’s exit time, supposed to be a stopping time, not any general random time), she is forced to consider a habit formation utility function instead of the original utility, or equivalently she is forced to consider a time-separable preference with a stochastic discount factor. 相似文献
998.
Louis T. W. Cheng Hung-Gay Fung Tak Yan Leung 《Review of Quantitative Finance and Accounting》2007,28(1):23-54
The literature has suggested that earnings and earnings forecasts provide stronger signals than dividends about future performance
of a firm. We test the information effects of simultaneous announcement of earnings and dividends in the Hong Kong market,
distinguished by three interesting features (concentrated family-shareholdings, low corporate transparency, and no tax on
dividends). Our results show significant share price reactions to unexpected earnings and dividend changes, but dividends
appear to play a dominant role over earnings in pricing, a result contrary to findings in the literature. The signaling hypothesis
works primarily for firms with earning increases, while the maturity hypothesis works mainly for firms with earnings declines.
相似文献
Tak Yan LeungEmail: |
999.
The contextual nature of the predictive power of statistically-based quarterly earnings models 总被引:2,自引:2,他引:0
We present new empirical evidence on the contextual nature of the predictive power of five statistically-based quarterly earnings
expectation models evaluated on a holdout period spanning the twelve quarters from 2000–2002. In marked contrast to extant
time-series work, the random walk with drift (RWD) model provides significantly more accurate pooled, one-step-ahead quarterly
earnings predictions for a sample of high-technology firms (n = 202). In similar predictive comparisons, the Griffin-Watts (GW) ARIMA model provides significantly more accurate quarterly
earnings predictions for a sample of regulated firms (n = 218). Finally, the RWD and GW ARIMA models jointly dominate the other expectation models (i.e., seasonal random walk with
drift, the Brown-Rozeff (BR) and Foster (F) ARIMA models) for a default sample of firms (n = 796). We provide supplementary analyses that document the: (1) increased frequency of the number of loss quarters experienced
by our sample firms in the holdout period (2000–2002) vis-à-vis the identification period (1990–1999); (2) reduced levels
of earnings persistence for our sample firms relative to earnings persistence factors computed by Baginski et al. (2003) during earlier time periods (1970s–1980s); (3) relative impact on the predictive ability of the five expectation models
conditioned upon the extent of analyst coverage of sample firms (i.e., no coverage, moderate coverage, and extensive coverage);
and (4) sensitivity of predictive performance across subsets of regulated firms with the BR ARIMA model providing the most
accurate predictions for utilities (n = 87) while the RWD model is superior for financial institutions (n = 131).
相似文献
Kenneth S. Lorek (Corresponding author)Email: |
G. Lee WillingerEmail: |
1000.
James S. Linck Thomas J. Lopez Lynn Rees 《Review of Quantitative Finance and Accounting》2007,28(4):327-352
Firm management typically claims that voluntary accounting method changes (VACs) are made to enhance the informativeness of
earnings by better matching accounting practices with economic reality. In contrast, skeptics argue that managers adopt new
accounting procedures to opportunistically manage earnings and influence their firm’s stock price. In this paper, we investigate
these alternative motives for VACs. Specifically, we investigate whether VACs cause equity prices to deviate from their fundamental
values in the short-term by studying the long-run stock-price performance for a sample of firms that voluntarily change accounting
methods. In addition, we investigate changes in earnings informativeness by examining the behavior of earning response coefficients
and the relationship between earnings and future cash flows in years surrounding the VAC event. In contrast to prior research,
we find little evidence that a strategy based solely on the earnings effect of a VAC can generate abnormal returns. While
we find weak evidence of post-VAC abnormal returns for extreme VACs, this result appears to be driven by the accruals anomaly
documented in Sloan [Sloan, R. G. (1996). The Accounting Review, 71, 289–315]. Our evidence further suggests that earnings informativeness is not significantly altered by voluntary changes
in accounting methods. Taken together, our evidence suggests the market recognizes the financial statement effects of alternative
acceptable accounting methods and efficiently processes the valuation implications of VACs.
相似文献
Lynn Rees (Corresponding author)Email: |