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1.
Joseph A. Schmidt Chelsea R. Willness David A. Jones Joshua S. Bourdage 《International Journal of Human Resource Management》2018,29(3):571-594
We tested relationships between employee quit rates and two bundles of human resource (HR) practices that reflect the different interests of the two parties involved in the employment relationship. To understand the boundary conditions for these effects, we examined an external contingency proposed to influence the exchange-based effects of HR practices on subsequent quit rates – the local industry-specific unemployment rate – and an internal contingency proposed to shape employees’ conceptualization of their exchange relationship – their employment status (i.e. full-time, part-time and temporary employment). Analyses of lagged data from over 200 Canadian establishments show that inducement HR practices (e.g. extensive benefits) and performance expectation HR practices (e.g. performance-based bonuses) had different effects on quit rates, and the former effect was moderated by unemployment rate. The effects of HR practices on quit rates did not differ between FT and PT employees, but a different pattern of main and interactive effects was found among temporary workers. These findings suggest that employees’ exchange-based decisions to leave may be less affected by the number of hours they expect to work each week, and more by the number of weeks they expect to work. 相似文献
2.
3.
Paul Brockman John L. Campbell Hye Seung Lee Jesus M. Salas 《Journal of Business Finance & Accounting》2019,46(3-4):420-456
Internally‐promoted CEOs should have a deep understanding of their firm's products, supply chain, operations, business climate, corporate culture, and how to navigate among employees to get the information they need. Thus, we argue that internally‐promoted CEOs are likely to produce higher quality disclosure than outsider CEOs. Using a sample of US firms from the S&P1500 index from 2001 to 2011, we hand‐collect whether a CEO is hired from inside the firm and, if so, the number of years they worked at the firm before becoming CEO. We then examine whether managers with more internal experience issue higher quality disclosures and offer three main findings. First, CEOs with more internal experience are more likely to issue voluntary earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Second, CEOs with more internal experience issue more accurate earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Finally, investors react more strongly to forecasts issued by insider CEOs than to those issued by outsider CEOs. In additional analysis, we find no evidence that these results extend to mandatory reporting quality (i.e., accruals quality, restatements, or internal control weaknesses), perhaps because mandatory disclosure is subjected to heavy oversight by the board of directors, auditors, and regulators. Overall, our findings suggest that when managers have work experience with the firm prior to becoming the CEO, the firm's voluntary disclosure is of higher quality. 相似文献
4.
Staffan Johansson 《Financial Accountability and Management》2003,19(3):209-224
The purpose of this paper is to identify factors that can explain differing responses of voluntary organizations to the pressure of homogenization that follows from interaction with public authorities. The paper is theoretically based on institutional organization theory and resource dependence theory, and empirically on research on voluntary organizations in the social sector. It is asserted that the following factors may explain voluntary organizations' ability to maintain autonomous in relation to public organizations: the characteristics of the organizational field, the focal organization's relations to the dominating organization in the field, organization characteristics and intra–organizational processes and strategies. 相似文献
5.
A model of the origins of basic property rights 总被引:1,自引:0,他引:1
Abhinay Muthoo 《Games and Economic Behavior》2004,49(2):426-312
This paper studies the origins of one of the most basic of property rights, namely, the right of an individual or an organization to the fruits of its labour. My objective is to address the questions of why, when and how this property right can emerge and be made secure. I develop a model of the strategic interaction between two players in the state-of-nature, which is an environment characterized by the absence of any laws and institutions (including property rights and the state). My analysis explores, in particular, the roles of the players' fighting and productive skills on the emergence and security (or otherwise) of this property right. 相似文献
6.
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue 总被引:1,自引:0,他引:1
This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients. 相似文献
7.
基于心理契约的员工离职分析及管理策略 总被引:3,自引:0,他引:3
邵爱华 《山东工商学院学报》2005,19(3):70-73
引入了心理契约概念,并探讨心理契约如何影响员工的离职行为,提出通过人力资源管理引导员工心理契约,从而达到组织主动应对员工离职的人力资源管理策略。 相似文献
8.
This paper addresses the question of how uncertainty in costs and benefits affects the difficulty of reaching a voluntary agreement among sovereign states. A measure of difficulty is constructed related to side-payments necessary to make an agreement a Pareto-improving move. Using a simple model, it is shown that uncertainty actually makes agreement easier.JEL classifications: Q5, H4, D7, D8An earlier version of this paper was presented at the Conference on Risk and Uncertainty in Environmental and Resource Economics, Wageningen, The Netherlands, June 2002. 相似文献
9.
Summary. This paper extends the work of Ray and Vohra [3]. It ascertains which partitions of players will emerge and what actions
will these players choose under each partition, when they can sign binding agreements and their actions have externalities.
The emphasis, however, is placed on situations with multiple outcomes and how agents behave in the presence of such multiplicity.
In particular, a deviating coalition considers all the likely outcomes that may prevail upon its deviation, and selects (if
possible) a subset of them. Three augmentations of Ray and Vohra's [3] solution concept are defined, capturing three distinct
behavioral assumptions. Efficiency of and the relation between the three notions are discussed.
Received: October 9, 2001; revised version: April 22, 2002
RID="*"
ID="*" I wish to thank Licun Xue, Joseph Greenberg and the participants of PET 2000 for very helpful suggestions. I am indebted
to an anonymous referee for his/her valuable comments. The paper has been previously circulated under the title Binding Agreements. 相似文献
10.
Assessing Voluntary Programs to Improve Environmental Quality 总被引:5,自引:1,他引:5
The last decade has seen a dramatic increase in the use of voluntaryapproaches (VAs) to environmental protection, which has
spurned agrowing literature on the relative merits of voluntary vs. mandatoryapproaches. This paper draws on that literature
to discuss both thetheoretical and empirical issues that arise in the evaluation orassessment of a particular VA. We consider
both the environmentaleffectiveness and the efficiency of this policy approach. Our aim is toaid policymakers in evaluating
a specific program or in thinking aboutthe use and design of a VA. We identify some key features that arelikely to increase
both the effectiveness and the efficiency of VAs. 相似文献