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排序方式: 共有200条查询结果,搜索用时 15 毫秒
191.
Chang Yee Kwan 《Metroeconomica》2013,64(4):744-759
A simple model of monopolistic competition with consumer preferences for diversity reconciles an empirical‐theoretical disconnect of the welfare properties of industrial subsidies. The optimal policy rules indicate that subsidies can be Pareto improving, but subject to society's preference for diversity. More counter‐intuitively, the welfare‐maximizing subsidy is always found to be strictly non‐negative, and the general qualitative nature of the results seem to contradict the optimum taxation literature. The subsidy incidence is also examined and we find that there exists a potential for an over‐shifting of the subsidy. 相似文献
192.
193.
Soo Khoon Goh Joe Yee Yong Cheng Chan Lau Tuck Cheong Tang 《Applied economics letters》2017,24(20):1464-1467
Applying a recent bootstrap autoregressive distributed lag method, this article re-examines the energy-growth relationship for 22 OECD countries over the period 1966–2013. The empirical results suggest degenerate cases for eight countries. Only Japan is truly cointegrated. Some causality patterns are identified. 相似文献
194.
This paper presents an overview of housing markets and a cross-sectional analysis of housing demand in Hong Kong. Disturbances from political events have produced price upheavals in property prices; long-term inflation and low interest rates provide a strong stimulus for a sustained price surge in the housing market. Household income seems to have relatively little bearing on recent development in the market, especially when demand for housing has become more investment-oriented.With the data from the 1991 Population Census of Hong Kong, we find in the cross-section study that permanent and transitory incomes, rather than current income, provide better estimates in the tenure choice equation. The results also indicate that family size and the number of elderly persons affects ownership. Renter expenditure and tenure choice decisions are linked by using the two-stage estimation procedure of Lee and Trost (1978). No correlation was found between renter expenditure and tenure choice. Further, the two-stage approach does not seem to be superior to the OLS approach in the estimation of the rental expenditure equations. 相似文献
195.
Yi-Cheng Shih Sheng-Syan Chen Cheng-Few Lee Po-Jung Chen 《Review of Quantitative Finance and Accounting》2014,42(3):415-448
The capital asset pricing models (CAPM) has been the benchmark of asset pricing models and has been used to calculate asset returns and the cost of capital for more than four decades. Many researchers have tried to relax the original assumptions and generalize the static CAPM. We survey the important alternative theoretical models of capital asset pricing and provide a complete review of the evolution of asset pricing models. We also discuss the interrelationships among these models and suggest several possible directions for future research. Our results might be used as a guideline for future theoretical and empirical research in capital asset pricing. 相似文献
196.
Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?
Discretionary accruals estimated from Jones-type models are elevated or depressed for firms with extreme performance. Kothari et al. (J Acc Econ 39:163–197, 2005) propose performance matching to address the issue, that is, to difference discretionary accruals estimated from Jones-type models for treatment and control firms matched on current ROA. This study shows (1) performance matching will systematically cause discretionary accruals of either sign to be underestimated, and (2) the measurement error will be negatively correlated with the true discretionary accruals. As a result, using discretionary accruals estimated with performance matching to test whether certain events induce earnings management will increase the frequency of Type II errors, and using them as the dependent or an independent variable in regression analysis will bias the regression coefficient toward zero. The results of our empirical tests are consistent with these predictions. 相似文献
197.
Guanxi, personal connections and interactions beyond formal relations, is crucial within Chinese society. Adopting the psychological contract theory which posits the supervisor as a psychological contract maker, this study examines the mediating process between supervisor–subordinate guanxi and organizational citizenship behaviors (OCBs) in Taiwan. Results from a sample of 485 supervisor–subordinate dyads across various industries demonstrate that supervisor–subordinate guanxi has a unique effect on psychological contract fulfillment (PCF) in subordinates beyond leader–member exchange (LMX), facilitating felt obligation (rather than OCB role identity) for more OCBs. This study suggests that supervisors may successfully manage Chinese subordinate’s PCF by means of keeping good friendship with them while expecting them to act as good soldiers in organizations. 相似文献
198.
199.
Wai Yee Wan 《国际破产评论》2023,32(2):289-308
The COVID-19 crisis has triggered unprecedented governmental responses around the world to mitigate the effects of the pandemic, with particular attention being given to small and medium-sized enterprises (SMEs). Governments around the world have implemented economic measures in the form of direct subsidies or government-guaranteed loans, and legislated to provide mandatory relief from contractual obligations. In addition, increasing recognition of the limitations of insolvency regime in addressing the crisis for SMEs prompted many jurisdictions to change their laws. However, consistent with its free market principles, Hong Kong has only adopted economic measures and has provided limited contractual relief in favour of SME tenants. There is no SME-specific insolvency law nor is the Hong Kong government currently considering any such law reform. This article reviews the need for a temporary insolvency regime to cater to distressed but economically viable SMEs restructure their debts. Drawing on a set of interviews with Hong Kong SME owners, this author finds that they are often unaware of how insolvency law operates, their unsecured creditors are apathetic, and bankruptcy stigmatism is high. Based on a review of the frameworks in the other advanced common law jurisdictions such as the United States, Australia and Singapore, a recommendation for a simplified restructuring and liquidation framework is developed. The process is designed to be simplified and expedited and it incentivises early negotiations with creditors. 相似文献
200.