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101.
Pablo Agnese 《Asian Economic Journal》2012,26(4):289-311
In the case of Japan, the studies conducted so far focus alone on firm‐level data and delve into the productivity effects and the skill upgrading between skilled and unskilled workers. Here, we carry out an empirical analysis of the employment effects of offshoring for Japanese industries on a broader classification of skills or occupations, while considering the three major sectors of the economy and taking account of both services and materials offshoring. The results suggest that various types of offshoring affect occupations differently. In particular, services offshoring tends to benefit highly skilled occupations more, while materials offshoring tends to benefit production workers instead. 相似文献
102.
This study examines the impact of microcredit on household self‐employment profits in Vietnam. For two indicators of credit participation – a dichotomous participation dummy and the accumulated amount of microcredit received per household – the analysis reveals a positive effect on household profits. The analysis also reveals that an instrumental variable method within a fixed‐effects framework can control for the possible endogeneity of credit and thereby identify the true effect of credit. 相似文献
103.
Richard Barker 《Accounting in Europe》2018,15(2):153-166
AbstractThe stated purpose of the IFRS Conceptual Framework is to assist the IASB to develop Standards that are based on consistent concepts, and also to assist preparers to develop consistent accounting policies when Standards either do not apply or allow a choice of accounting policy. Yet, the Framework actually does surprisingly little to help the IASB (or preparers) determine which assets, liabilities, income and expenses should be recognised, and how they should be measured. The Framework’s focus on assets and liabilities implies that the accounting can, and should, be determined from the balance sheet. Yet, many current financial reporting requirements focus initially on the income statement, and so they are not so much derived from the Framework as instead in need of being reconciled back to it. At its heart, the problem here is that, while the Framework states that accrual accounting provides a better basis for assessing past and future performance than cash-based information, it does not explain why. To do so would require a conceptualisation of how entities’ business models are employed to create value, and of the strengths and limitations of accounting data in enhancing investors’ understanding of that value-creation. The lack of explanation of the purpose and informational objectives of accruals, how they relate to business models and how they cause the income statement and the balance sheet to interact are gaps in the Framework. Filling those gaps would provide a more robust, and natural, way for the IASB to develop recognition and measurement requirements in its Standards. 相似文献
104.
Diego E. Vacaflores 《Southern economic journal》2012,79(2):367-387
Remittances play a large and important role in certain economies, where they became a significant share of GDP. Official government records of these flows have been systematically improved since governments realized their importance, but a significant percentage of remittances remain unrecorded. This, together with the shadow economy, may pose a problem for monetary policy. This article uses a limited participation model to examine the differential effect that higher shares of remittances can have on monetary policy and describes the impact of remittances on a small open economy under partial sterilization. It demonstrates how a typical monetary shock will lead to a more pronounced liquidity effect when remittances become a higher proportion of GDP. It also shows that a positive remittance shock improves consumption and lowers interest rates, but as it also reduces work effort it momentarily lowers output. Such dynamics are exacerbated as the degree of partial sterilization is accentuated. 相似文献
105.
Abstract This paper uses dictator experiments to examine gender differences in altruistic behavior in the United States when decisions are made individually and jointly. In anonymous individual giving to charity, women give substantially more than men, and in paired settings, mixed-sex groups give the most while all male pairs give the least. Evidence supports social information and negotiation effects as participants change giving toward that of their partners. Social image effects are found only in mixed-sex groups, indicating a gender-based component to the value of the social signal sent. Although men and women appear to have similar influence, the positive social image effect pushes giving in mixed-sex pairs above the sum of the members' individual gifts because the less altruistic partners (usually men) adjust their giving upward more than the more altruistic partners (usually women) reduce giving. Therefore, increasing women's participation in traditionally male spheres of decision making may result in more altruistic economic behavior. 相似文献
106.
In this study we explore attribute differences between U.S. GAAP and IFRS earnings. Our study is motivated by the ongoing harmonization process in accounting standard setting as well as by recent convergence projects by the FASB and the IASB. We test two market-based earnings attributes, i.e., value relevance and timeliness, as well as two accounting-based earnings attributes, i.e., predictability and accrual quality. These attributes are tested for German New Market firms as they are allowed to choose between IFRS and U.S. GAAP for financial reporting purposes. Overall, we find that U.S. GAAP and IFRS only differ with regard to predictive ability. The fact that U.S. GAAP accounting information outperforms IFRS also holds after controlling for differences in firm characteristics, such as size, leverage and the audit firm. However, our results also seem to suggest that these differences are not fully valued by investors, as we do not observe significant and consistent differences for the value-relevance attribute. 相似文献
107.
Cyril Monnet 《Journal of Monetary Economics》2007,54(4):1002-1017
We describe a dynamic model of financial intermediation in which fundamental characteristics of the economy imply a unique equilibrium path of bank and financial market lending. Yet we also show that economies whose fundamental characteristics have converged may continue to have very different financial structures. Because setting up financial markets is costly in our model, economies that emphasize bank lending are more likely to continue doing so in the future, all else equal. 相似文献
108.
Thi Huyen Thanh Dinh Stefanie Kleimeier 《International Review of Financial Analysis》2007,16(5):471-495
As banking markets in developing countries are maturing, banks face competition not only from other domestic banks but also from sophisticated foreign banks. Given the substantial growth of consumer credit and increased regulatory attention to risk management, the development of a well-functioning credit assessment framework is essential. As part of such a framework, we propose a credit scoring model for Vietnamese retail loans. First, we show how to identify those borrower characteristics that should be part of a credit scoring model. Second, we illustrate how such a model can be calibrated to achieve the strategic objectives of the bank. Finally, we assess the use of credit scoring models in the context of transactional versus relationship lending. 相似文献
109.
Mascia Ferrari Stefano Montanari 《现代会计与审计》2010,6(5):1-21
With the introduction of IFRS (International Financial Reporting Standards) most of the intangibles are expensed on the income statement and hence they "disappear" from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs (Small and Medium Enterprises) and 29 large firms, and through a simulation of IAS (International Accounting Standards) transition, the authors' study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test. 相似文献
110.