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41.
The endogenous growth literature established the existence of an inverted-U curve between taxes and economic growth, namely a Growth Laffer Curve, but empirical evidence on this relationship in developing countries is rather limited. Given that seigniorage and public debt are also important means of financing public spending in these countries, we take into account in this paper their respective impacts on growth, as they might deform the existing relationship between taxes and growth. To this end, we develop a growth model with public investment as the engine of perpetual growth, and look for the effect of debt, tax and money financing on economic growth. We study in particular the way fiscal and monetary policies deform the Growth Laffer Curve in developing countries. An empirical section based on a panel of 100 developing countries over the period 1980–2010 provides both OLS-Fixed Effects and GMM-system estimations that support our theoretical conclusions, namely the existence of Growth Laffer Curves indexed by the levels of debt and of seigniorage. 相似文献
42.
Cem Karayalcin Kathryn McCollister Devashish Mitra 《The journal of international trade & economic development》2013,22(3):267-278
This paper explores the nexus between the issue of sovereign debt and investment in infrastructure, emphasizing the case of economies of scale. The focus is on debt contracts that are incentive compatible. It is shown that public and private financial institutions may need to lend amounts above some threshold to force the borrowing sovereign to take full advantage of any economies of scale that may be present. Low levels of lending may or may not result in default. Sufficiently high amounts of lending may be needed to ensure repayment and may prove to be mutually beneficial. 相似文献
43.
岳彦芳 《中央财经大学学报》2001,(12):55-58
从1999年1月1日至2000年12月31日,《企业会计准则-债务重组》在企业执行过程中,由于准则对债务重组业务会计处理规定上的某些缺陷,导致了某些企业尤其是某些上市公司利用此法律上的便利,随意调节度利润,粉饰财务报表,给国家在会计信息失真的治理工作方面制造了障碍,国家财政部审时度势,及时修订了《企业会计准则-债务重组》准则,克服了原准则的缺陷,进一步规范了企业债务重组务和会计核算办法,使中国的会计准则体系进一步得到了完善,但新准则的实施由于新经济情况的情况,难免有不妥当的表现,笔者从六个方面提出了应注意的和改进的问题,希望能与同仁进行商榷并在该准则实施和执行过程中引起关注,对该准则的有效实施产生一些进步的影响。 相似文献
44.
国有企业债务负担沉重,资产负债率过高,正常生产经营难以为继,不仅直接危及国有企业本身的生存和发展,对国有经济的持续稳定也会产生不利影响,通过对国有企业进行债务重组,建立现代企业的治理结构,对国有经济进行战略性调整,根本解决国有企业的过度负债。 相似文献
45.
We show that exposure to foreign currency debt does not necessarily increase the risk of having a financial crisis. Some countries do not suffer from financial fragility despite original sin. Before 1913 British offshoots and Scandinavia afflicted with it avoided financial meltdowns. Today many advanced countries have original sin, but few have had crises. In both periods, aggregate balance sheet mismatches are associated with a greater likelihood of a crisis. The evidence suggests that foreign currency debt is dangerous when mis-managed. This is part of the difference between developed countries and emerging markets both of which borrow in foreign currency. 相似文献
46.
SCOTT RICHARDSON SIEW HONG TEOH PETER D. WYSOCKI 《Contemporary Accounting Research》2004,21(4):885-924
It has been alleged that firms and analysts engage in an "earnings‐guidance game" where analysts first issue optimistic earnings forecasts and then "walk down" their estimates to a level that firms can beat at the official earnings announcement. We examine whether the walk‐down to beatable targets is associated with managerial incentives to sell stock after earnings announcements on the firm's behalf (through new equity issuance) or from their personal accounts (through option exercises and stock sales). Consistent with these hypotheses, we find that the walk‐down to beatable targets is most pronounced when firms or insiders are net sellers of stock after an earnings announcement. These findings provide new insights on the impact of capital‐market incentives on communications between managers and analysts. 相似文献
47.
The purpose here is to assess empirically the quasi-supply side model of the firm developed in the paper by Ashton et al. (2004 ) by testing the prediction of the model that the evolution of a firm's debt to equity ratio will be compatible with a non-linear (target adjustment) process whose underlying probability density function possesses no convergent moments. Using a thirty-two-year history of the debt to equity ratio for each of ninety 'mature' United Kingdom firms, a non-parametric estimation procedure shows that the debt to equity ratio evolves in terms of a process which is largely consistent with the predictions of this model. In particular, the evolution of the debt to equity ratio is compatible with a 'long (fat) tailed' density function with no convergent moments. This has the important implication, supported by our empirical analysis, that the linear dynamic models which characterize empirical work in this area will be mis-specified and will return inconsistent and temporally unstable estimates of the target adjustment process as a consequence. 相似文献
48.
49.
This paper analyses the incentives of the equityholders of a levered company to undertake noncontractible investments. This noncontrability is shown to seriously impede the efficiency of any renegotiation process in the debt overhang problems. Conditions for obtaining a fully efficient level of investment choice are derived. 相似文献
50.
Bankruptcy and firm finance 总被引:1,自引:0,他引:1
This paper analyzes how an enforcement mechanism that resembles a court affects firm finance. The court is described by two
parameters that correspond to enforcement costs and the amount of creditor/debtor protection. We provide a theoretical and
quantitative characterization of the effect of these enforcement parameters on the contract loan rate, the default probability
and welfare. We analyze agents’ incentive to default and pursue bankruptcy and show that when the constraints that govern
these decisions bind, the enforcement parameters can have a sharply non-linear effect on finance. We also compute the welfare
losses of “poor institutions” and show that they are non-trivial. The results provide guidance on when models which abstract
from enforcement provide good approximations and when they do not.
相似文献