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1.
官文娟 《福建商业高等专科学校学报》2010,(5):90-93
阿尔弗雷德·丁尼生的代表作《悼念集》,由131首短诗组成,写出了诗人在丧友之后的沉痛心情,真挚而感人,此诗记述了诗人的心路历程,并谈及当时困扰人心的许多问题:如上帝与自然、善与恶、生与死的关系等,而其核心主题——科学发展和宗教信仰之间的矛盾和权衡,反映了维多利亚时代的"信仰危机"。被誉为"人民诗人"的丁尼生,以诗歌的形式,为民众和自己寻找"信或不信"这方面的答案。 相似文献
2.
金融创新产品风险的监管不到位是2007年美国次贷危机及2008年全球金融危机爆发的主要原因之一。在对MBS、CDO与CDS等创新产品风险及监管进行分析基础上创建的金融创新产品风险适应性监管机制框架包括风险的识别、风险的层级报告、风险的预警、风险的监管介入、风险的处理和金融危机与经济危机的预防六个部分。 相似文献
3.
Soon-Yeow Phang 《Accounting & Finance》2020,60(4):4121-4146
This study investigates the underlying causes affecting auditors’ approaches to subsequent events. As auditors are required to perform the majority of subsequent events procedures near the due date of the audit report, I examine whether auditors are less likely to make adjustments or disclosures regarding subsequent events that occur after the audit completion, but before issuing the audit report. Results indicate that auditors were less likely to adjust Type I events that occurred after audit completion when the risk was low, but not when the risk was high. This was not the case for Type II events, which only require disclosure. 相似文献
4.
We investigate the role of accounting quality as an antecedent of dividend payout decision of firms, for both dividend levels and dividend event, in an emerging market context. Using the data for Indian firms through the years 2006–2016, we evaluate the impact of discretionary accruals on payout decision employing Tobit and Logit regression models amid set of idiosyncratic controls. We report that better earnings quality, on average, is associated with large dividend payments for Indian firms. Moreover, the likelihood of dividend payment reduces with poor earnings quality and more so when earnings manipulation is done to increase earnings. Nonetheless, we show that higher earnings quality reduces dividends during the crisis period and also for group-affiliated firms. However, the same doesn’t hold true for dividend likelihood. The relationship is robust to the idiosyncratic controls and the causality test confirms that results are not susceptible to endogeneity issue. Overall, we conclude that better earnings quality takes care of free cash flow problems and alleviates the agency and information asymmetry related costs, thereby stimulating payout policy. 相似文献
5.
《Journal of Accounting and Economics》2023,75(1):101518
We study the determinants and the informational role of firms' fixed income conference calls, a unique form of voluntary disclosure that deviates from the traditional multi-purpose firm disclosures intended for all stakeholders. We find that fixed income calls are more likely to be held by firms that have more debt, lack credit ratings or have publicly traded equity, are foreign, or are experiencing losses. In a content analysis using a sample of public firms, we find that these calls discuss debt-equity conflict events, such as share repurchases, to a greater degree relative to a matched sample of earnings conference calls. Finally, we document that credit markets react to these calls, consistent with the calls providing investors new information. Overall, these results are consistent with fixed income calls meeting the differential informational demands of debt versus equity investors. 相似文献
6.
This study examines the impact of the 2015 European Refugee Crisis on the ethnic identity of resident migrants in Germany. To derive plausibly causal estimates, I exploit the quasi-experimental setting in Germany, by which refugees are allocated to different counties by state authorities without being able to choose their locations themselves. This study finds that higher shares of refugees in a county increased migrants’ attachment to their home countries, while not affecting their perceived belonging to Germany. Further analyses uncover strong heterogeneities with respect to country of origin and suggest that concerns about xenophobia, experiences of discrimination, and the consumption of foreign media contributed to these effects. Lastly, I find that changes in ethnic identity coincide with the political polarization of migrants. 相似文献
7.
This research note reports the results of a qualitative study exploring front-line hotel employees’ views about working during the COVID-19 pandemic in order to identify factors that may influence their ability and willingness to report to work. Findings from online focus-groups reveal that front-line hotel employees generally felt a sense of duty to work during the pandemic. However, there were also a number of perceived barriers to working that impacted on this sense of duty. These emerged as barriers to ability and barriers to willingness, but the distinction is not clear-cut. Instead, most barriers seem to form a continuum ranging from negotiable barriers to insuperable barriers. Following this coneptualisation, the key to reducing absenteeism during the pandemic is likely to take remedial action so that barriers to willingness do not become perceived as barriers to ability to work. Practical implications towards this direction are offered. 相似文献
8.
本文选取中国与G7国家双边贸易数据,构建动态面板数据模型,实证分析了美国金融危机对中国出口贸易的影响。结果表明,美国金融危机导致G7国家经济陷入衰退,失业率上升、金融市场动荡和国内需求萎缩,由此带来的贸易传播效应给中国出口贸易带来了较为严重的负面影响。从具体的传递渠道来看,G7国家实际GDP指数下降、股票价格指数下跌和人民币实际汇率的波动对中国出口贸易的负面影响较为显著;而G7国家失业率增加对中国出口贸易的影响较小且并不显著。 相似文献
9.
We analyze the role of the new goods margin in the Baltic countries’ exports and imports growth during the 1995–2008 period. Using the methodology developed in Kehoe and Ruhl (2013), we define the set of least-traded goods as those that account for the lowest 10% of total exports and imports in 1995, and then trace its growth in several markets including the Baltics’ main trade partners, the European Union and Russia. We find that, on average, by 2008 least-traded goods accounted for nearly 50% of total Baltic exports to their main trade partners. Moreover, we find that increases in the share of least-traded exports coincided with the timing of the trade liberalization reforms implemented by the Baltic countries. Least-traded imports also grew at robust rates, but their growth was lower than that of exports, accounting for slightly less than a quarter of total imports, that is, about half of the exports value. Moreover, we find that the shares of least-traded imports from the EU 15 and from Russia started diverging around the time the Baltic countries joined the EU, with the EU 15 share increasing and the Russian one declining. We also find that the Baltics’ share of least-traded exports outpaced that of other economies in Central and Eastern Europe. Finally, exports of new goods from the Baltic countries suffered noticeably during the Global Financial Crisis. After the crisis ended, the restart in new goods exports growth displayed mixed patterns. 相似文献
10.
张红 《桂林旅游高等专科学校学报》2007,18(4):571-574
UNL Vino是一个校企合作,运行了33年的美国最大的单日品酒筹款会。准确的项目选择,有效的宣传推广策略,良好项目收益渠道及成熟的现场管理使它成为学校事件管理的成功范倒。 相似文献