全文获取类型
收费全文 | 2822篇 |
免费 | 142篇 |
国内免费 | 60篇 |
专业分类
财政金融 | 554篇 |
工业经济 | 148篇 |
计划管理 | 677篇 |
经济学 | 434篇 |
综合类 | 382篇 |
运输经济 | 58篇 |
旅游经济 | 65篇 |
贸易经济 | 337篇 |
农业经济 | 96篇 |
经济概况 | 273篇 |
出版年
2024年 | 18篇 |
2023年 | 58篇 |
2022年 | 42篇 |
2021年 | 78篇 |
2020年 | 105篇 |
2019年 | 69篇 |
2018年 | 72篇 |
2017年 | 60篇 |
2016年 | 64篇 |
2015年 | 88篇 |
2014年 | 170篇 |
2013年 | 218篇 |
2012年 | 221篇 |
2011年 | 246篇 |
2010年 | 230篇 |
2009年 | 188篇 |
2008年 | 191篇 |
2007年 | 196篇 |
2006年 | 180篇 |
2005年 | 154篇 |
2004年 | 103篇 |
2003年 | 78篇 |
2002年 | 42篇 |
2001年 | 45篇 |
2000年 | 28篇 |
1999年 | 20篇 |
1998年 | 11篇 |
1997年 | 14篇 |
1996年 | 8篇 |
1995年 | 3篇 |
1994年 | 4篇 |
1993年 | 4篇 |
1992年 | 1篇 |
1991年 | 3篇 |
1989年 | 1篇 |
1986年 | 3篇 |
1985年 | 2篇 |
1983年 | 4篇 |
1981年 | 1篇 |
1980年 | 1篇 |
排序方式: 共有3024条查询结果,搜索用时 15 毫秒
1.
ABSTRACTWe develop a Manipulation Index (ManIx) that captures the potential manipulation intention of dealers during the World Markets/Reuters (WMR) benchmark (London Close) period at 4 pm London time through a unique algorithm and simulation. The application of this model (using a dataset with dealers’ identities) can identify banks that are prone to potential manipulative behavior. The results concerning the identified banks are validated by the regulatory investigations. Implementation of this algorithm allows regulators better direct their limited resources towards more targeted in-depth investigation. 相似文献
2.
Michele Fabrizi Elisabetta Ipino Antonio Parbonetti 《Journal of International Financial Management & Accounting》2018,29(3):223-246
US corporations have accumulated record‐high amounts of cash, and most of it is trapped in foreign accounts. This study tests the hypothesis that the marginal value of cash decreases in the presence of tax repatriation costs, as these costs are a strong indication that part of the cash is trapped abroad. Cash abroad is not readily available to the company because it is subject to an additional layer of tax before it can be used or distributed. Moreover, uncertainty surrounds the potential use of foreign cash, and research documents that firms holding high amounts of cash abroad are likely to invest in negative net present value activities. Finally, possible changes in tax regulation are an additional source of uncertainty. Consequently, foreign cash should be worth less than domestic cash. Using a large sample of US firms drawn from COMPUSTAT during the 1991–2012 period, the analysis suggests that shareholders value an extra dollar of cash at $1.086. However, this result changes dramatically when the change in cash is interacted with the tax cost of repatriating the earnings. That is, the marginal value of cash decreases significantly in the presence of tax repatriation costs, and shareholders discount cash when it is likely to be held abroad. This study contributes to the literature on cash holding by investigating whether tax repatriation costs affect the value of corporate cash. Moreover, the findings show that there are important economic consequences linked to the phenomenon of cash accumulation in foreign countries and therefore provide regulators with a sound foundation on which to take additional actions to require more disclosure of and transparency in the actual location of firms’ cash holdings. 相似文献
3.
Steven Toms 《Accounting & Business Research》2019,49(5):477-499
I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the mid-nineteenth century. 相似文献
4.
供应链核心在于实现供应链环节中的信息沟通,数据互换和协同工作,改造和整合企业的业务流程,因此供应链系统模型应该具有动态可重构的特点,系统主体的构成也应反映这种思想,在系统中引入“大规模定制”,“工作流”的新思想和“异构系统兼容”,“通用报表”以及“三层架构应用体系及开发手段”等新技术将使供应链系统更为“敏捷”。 相似文献
5.
This paper explores the explanatory power of Jensen's free cash flow hypothesis in managers' choice of LIFO versus FIFO. The association between FCF, and choice of inventory methods is based on the assumption that there is a potential conflict of interest between managers and shareholders when LIFO is the tax minimization method and that non-value-maximizing managers of firms with the FCF problem have incentives to choose FIFO, an income increasing method, in order to increase their compensation. However, since debt can act as a monitoring device and mitigate the agency problems of FCF, managers of firms with high FCF and high debt are less likely to choose FIFO than managers of firms with high FCF and low debt. The evidence is consistent with this expectation. 相似文献
6.
This study presents important international evidence by examining the wealth effect of domestic joint ventures by Taiwanese firms. In opposite to United States evidence, we find that announcements of domestic joint ventures by Taiwanese firms are, on average, associated with significantly negative abnormal stock returns. We also find that the stock market response to announced domestic joint ventures is significantly positively related to the announcing firms' investment opportunities, size of investment and debt ratio, and is significantly negatively related to the business relatedness variable. In contrast, free cash flow, firm size, relative firm size and managerial ownership are found to have no significant power in explaining the market response. Our results support the investment opportunities, synergy and complementarity hypotheses as well as a broad interpretation of the free cash flow hypothesis, but reject the absolute size, relative size and alignment-of-interests hypotheses. This study makes valuable contributions to the literature by providing the first direct evidence on the role of investment opportunities, synergy and alignment-of-interests in explaining the wealth effect of domestic joint ventures 相似文献
7.
Kenneth K. Yung 《Journal of Business Finance & Accounting》2002,29(1&2):55-75
In this paper, we examine the impact of managerial self-interest on the value of multinationality. Since agency theory also suggests that a divergence between the interests of managers and shareholders can be aligned by effective managerial incentive, we also examine the effect of managerial compensation on the value of multinationality. Our results show that for high- Q (Tobin's Q > 1 ) firms, investors do not associate the spending of free cash flow on multinationality with the problem of overinvestments. For high- Q firms, it is also found that the value of multinationality can be enhanced by effective managerial incentives. For low- Q firms (Tobin's Q < 1 ), it is found that the concern of managerial self-interest overwhelms the benefits of internalization, making multinationality a value-decreasing event. For low- Q firms, managerial compensation is also ineffective in promoting value-enhancing foreign direct investments. 相似文献
8.
本文通过对企业目标的考察,认为以企业的社会使命为企业的目标才能使企业有所发展,而要做到这一点,必须以资金合理流动作为企业财务目标,才能使企业的长久目标有可能实现。资金合理流动作为理想企业目标与现实存在的结合就成为了必然。 相似文献
9.
世界经济一体化与商业银行发展 总被引:2,自引:0,他引:2
边立铭 《中央财经大学学报》2002,(5):36-39
随着各个国家经济联系范围不断扩大及各国对外经济准入政策的放宽 ,加之信息技术、网络技术的发展 ,使各国经济融入世界范围的经济一体化格局。国际资本流动速度加快、范围扩大和国际贸易的飞速发展 ,既是世界经济一体化的必然结果 ,也是促进世界经济一体化的重要因素。而这些相互关联的各个方面又同时对各国的银行业产生巨大的影响。本文通过分析当前世界经济一体化的格局、国际贸易的发展状况及国际资本流动趋势 ,研究在此基础上我国商业银行发展面临的机遇和挑战以及应对措施 相似文献
10.
Models with a premium on external finance produce counterfactual predictions about liquidity management. We address this shortcoming by introducing a fixed cost of increasing external finance into an otherwise standard investment/financing problem. This additional financial friction is well-motivated by case studies and our analysis shows that it generates more realistic predictions about liquidity management: firms hold external finance and idle cash simultaneously, and may invest an additional dollar of cash flow in liquidity rather than repaying external funds or investing in productive capital. In addition to better fitting the stylized facts about the time-series and cross-sectional pattern of liquidity holding, these results may help shed light on the fragility of estimates of investment–cash flow sensitivities. 相似文献