全文获取类型
收费全文 | 174篇 |
免费 | 15篇 |
专业分类
财政金融 | 119篇 |
计划管理 | 30篇 |
经济学 | 15篇 |
综合类 | 3篇 |
旅游经济 | 3篇 |
贸易经济 | 11篇 |
农业经济 | 1篇 |
经济概况 | 7篇 |
出版年
2023年 | 12篇 |
2022年 | 3篇 |
2021年 | 5篇 |
2020年 | 10篇 |
2019年 | 4篇 |
2018年 | 10篇 |
2017年 | 9篇 |
2016年 | 5篇 |
2015年 | 8篇 |
2014年 | 18篇 |
2013年 | 20篇 |
2012年 | 9篇 |
2011年 | 13篇 |
2010年 | 7篇 |
2009年 | 6篇 |
2008年 | 11篇 |
2007年 | 10篇 |
2006年 | 10篇 |
2005年 | 5篇 |
2004年 | 4篇 |
2003年 | 3篇 |
2002年 | 1篇 |
2000年 | 2篇 |
1998年 | 1篇 |
1995年 | 1篇 |
1994年 | 1篇 |
1983年 | 1篇 |
排序方式: 共有189条查询结果,搜索用时 15 毫秒
161.
Andreas Hellmann Hector Perera Chris Patel 《Advances in accounting, incorporating advances in international accounting》2013
Classification techniques based on one or few dimensions are widely used in research studies and textbooks to explain and predict the development of accounting systems internationally. However, their usefulness in international accounting has been limited in today's globalized world. For example, in the context of the EU, IFRS are required for consolidated accounting, while national accounting systems continue to be the dominant system for unconsolidated accounting in many countries. Using Germany as a case study, the objective of this paper is to examine whether Germany can still be classified within the Continental European model of accounting following the Act to Modernize Accounting Law (Bilanzrechts-modernisierungsgesetz — BilMoG), which was promulgated on May 29, 2009. This Act introduced some major reforms to the German Commercial Code (Handelsgesetzbuch — HGB), such as removing the close connection to tax rules and introducing new recognition and valuation regulations, which changed traditional principles of orderly accounting (Grundsätze ordnungsmäßiger Buchführung). As a result, the current German approach of financial reporting separates Germany from the traditional Continental European model of accounting and moves it somewhere on a spectrum between the traditional Continental European model of accounting and the Anglo-American model of accounting. 相似文献
162.
163.
164.
Christoph Watrin Robert Ullmann 《Advances in accounting, incorporating advances in international accounting》2012
We investigate the different effects on earnings quality of accounting standards and reporting incentives for Germany over the period 1994 to 2005. To this end, we control for reporting incentives at the firm level, instead of the country level, by using the timing of voluntary IFRS adoption as a proxy for reporting incentives. We then include reporting incentives in an analysis of earnings management and information asymmetry. Contrary to common expectation, we find that IFRS reporting potentially decreases earnings quality on average; but also that reporting incentives appear to have lower effects on earnings quality in IFRS statements than in GGAAP statements. Thus, IFRS may lead to more homogenous earnings quality across firms. 相似文献
165.
景怡然 《商业经济(哈尔滨)》2011,(21):99-100,123
通过对我国会计准则与国际财务报告持续趋同会降低国际板会计准则选择难度问题分析,发现加快实现我国会计准则与国际持续趋同,是促使国际板选择我国会计准则的条件,是有利于保护国际板各方利益相关者利益的重要举措,也可为中国的投资者便捷地评判投资对象与作出决策提供依据。 相似文献
166.
The adoption of International Accounting Standards and the International Financial Reporting Standards (IAS/IFRS) in the European Union is part of the European Commission's global tax harmonisation policy whose aim is to establish a common (consolidated) corporate tax base. The paper shows that the impact of an IAS/IFRS-based tax accounting on the effective tax burden of Belgian companies is large and not uniform across sectors. Some sectors, like construction and automotive vehicles, experience much larger increases in effective tax burdens than others. Globally the impact is relatively important. The analysis is conducted using the European Tax Analyzer (ETA), a multi-period forward looking program. In a European context, an IAS/IFRS-based tax accounting will increase the effective corporate tax burdens in all selected countries. However, it will most probably maintain the current tax competitive positions of EU countries. The expected broadening of the tax base could constitute an opportunity to reduce the corporate income tax rate without changing the overall effective burden. 相似文献
167.
我国企业知识资本报告的模式探讨 总被引:1,自引:0,他引:1
在总结国外企业知识资本报告编制经验的基础上,坚持科学性与可操作性相结合的原则,以知识资本的H-S-R分类法为基本框架,设计了一个以定性分析为主、定量指标为辅,具有较强可操作性和系统性的知识资本报告一般模式,同时对如何提高企业自愿披露的主动性提出了相关建议。 相似文献
168.
The Labor-Management Reporting and Disclosure Act (LMRDA) of 1959 gives union members certain democratic rights, including
a decision-making role in various matters affecting their organizations’ finances. The informed exercise of these rights requires
access to meaningful financial data, and the LMRDA mandates disclosure of such information. Recently, the Department of Labor
has revised disclosure requirements in order to promote these union democracy objectives. This article provides an analytical
framework for examining the adequacy of existing and future disclosure requirements. The analysis reveals weaknesses in the
disclosure formats, and proposes a set of alternative reforms. In addition, the article attempts to facilitate the financial
analysis of unions by applying standard accounting measures to a selected set of unions’ finances. In so doing, it shows the
potential utility of suggested reforms. 相似文献
169.
The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards,Enforcement, and Reporting Incentives 下载免费PDF全文
This paper investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) is followed by a decline in firms’ suboptimal investments. On average, we find that the probability of under‐investment in capital expenditure declines for firms from 23 countries requiring mandatory adoption of IFRS relative to firms from countries that do not have such requirements; meanwhile the probability of over‐investment remains unchanged. However, this real effect becomes smaller when we control for concurrent changes to the enforcement of financial reporting along with the introduction of IFRS in some countries, suggesting that the switch in standards is only one of the drivers for the observed benefits. Moreover, we find that the reduction in suboptimal investments is driven by firms with high reporting incentives to provide transparent financial reports from countries where the existing legal and enforcement systems are strong. We further show that the real effect increases with the predicted changes in accounting comparability. Finally, we find that after mandatory IFRS adoption, capital investment becomes more value‐relevant, less sensitive to the availability of free cash flows, and more responsive to growth opportunities. Our findings provide new insights into the real effects of mandatory IFRS adoption. 相似文献
170.
网络财务报告正在普遍为企业所采用,但当今网络财务报告除少数几家上市公司外,绝大多数企业网络财务报告停留于书面财务报告格式,只是将印刷版本的财务报告转换成了电子版本而已:XBRL的应用能给企业财务报告带来一次革命:它使企业财务报告变得高效、廉价、传递实时、形式多样、报告交互。 相似文献