全文获取类型
收费全文 | 2355篇 |
免费 | 36篇 |
国内免费 | 3篇 |
专业分类
财政金融 | 1113篇 |
工业经济 | 13篇 |
计划管理 | 530篇 |
经济学 | 173篇 |
综合类 | 312篇 |
运输经济 | 4篇 |
旅游经济 | 5篇 |
贸易经济 | 105篇 |
农业经济 | 9篇 |
经济概况 | 130篇 |
出版年
2024年 | 1篇 |
2023年 | 23篇 |
2022年 | 21篇 |
2021年 | 28篇 |
2020年 | 52篇 |
2019年 | 55篇 |
2018年 | 44篇 |
2017年 | 55篇 |
2016年 | 27篇 |
2015年 | 31篇 |
2014年 | 89篇 |
2013年 | 159篇 |
2012年 | 74篇 |
2011年 | 148篇 |
2010年 | 124篇 |
2009年 | 111篇 |
2008年 | 176篇 |
2007年 | 218篇 |
2006年 | 254篇 |
2005年 | 174篇 |
2004年 | 130篇 |
2003年 | 78篇 |
2002年 | 63篇 |
2001年 | 51篇 |
2000年 | 27篇 |
1999年 | 20篇 |
1998年 | 10篇 |
1997年 | 13篇 |
1996年 | 11篇 |
1995年 | 7篇 |
1994年 | 6篇 |
1993年 | 8篇 |
1992年 | 10篇 |
1991年 | 8篇 |
1990年 | 6篇 |
1989年 | 9篇 |
1988年 | 5篇 |
1987年 | 9篇 |
1986年 | 4篇 |
1985年 | 15篇 |
1984年 | 9篇 |
1983年 | 14篇 |
1982年 | 5篇 |
1981年 | 12篇 |
排序方式: 共有2394条查询结果,搜索用时 15 毫秒
921.
《Contaduría y Administración》2015,60(3):556-577
The present research has two objectives. First, we study the determinants of stock risk. Second, we analyze whether International Financial Reporting Standard (IFRS) implemented in the Spanish market in 2005 has affected these determinants. It is quite important for both entrepreneurs and management professionals to understand the accounting information and macroeconomic factors that explain stock risk, since it suggests which factors can be used to estimate this risk, and hence, to analyze the evolution of cost of capital or discount rate. The discount rate plays an important role in wide range of financial decisions; whose value depends on the risk among other factors. Therefore, it is significant to obtain an objective estimation of discount rate, which is difficult to handle specifically in the context of small and medium sized enterprises (SMEs). Effective management involves the ability to forecast future changes, capture positive effects, and minimize negative ones. Once we find out the variables that can be utilized to explain the risk, we can observe and analyze their evolution to anticipate future changes in the discount rate. 相似文献
922.
This study examines whether and how top management internationalization is associated with accounting quality. We combine upper echelons perspectives, agency theory, human capital theory and accounting research, and demonstrate that top management internationalization mitigates the level of managerial discretion in financial reporting. By decomposing the top management team, our analysis reveals that higher levels of accounting quality are associated with the internationalization of the CFO, not the internationalization of the CEO. In particular, we find that CFO’s international education and international work experience are important factors in higher accounting quality. 相似文献
923.
《Journal of Contemporary Accounting and Economics》2014,10(2):87-99
Our study focuses on the incremental value relevance of the balance sheet relative to the income statement approach to deferred tax accounting and whether such value relevance is attributable to firms being required to report the deferred tax consequences of asset revaluations. Our results suggest that the increment to deferred tax balances upon adopting the balance sheet approach has value relevance, with such value relevance driven by the deferred taxes on certain asset revaluations (specifically, property, plant and equipment, and equity-accounted investments). We interpret our results as reflecting investors’ preference for the balance sheet approach to deferred tax accounting and their view that deferred taxes on asset revaluations are real liabilities. 相似文献
924.
浅谈如何强化企业内部会计监督 总被引:2,自引:0,他引:2
会计监督在经济监督系中处于十分重要的地位。但近年来这一监督体系开始显现出一些问题,使现行的会计监督体系面临严重挑战。本文分析了我国会计监督的现状,对存在的相关问题提出一些措施,以提高会计信息的质量,加强会计监督。 相似文献
925.
潘宝 《沈阳工程学院学报(社会科学版)》2009,5(1)
端木蕻良是裹挟着一股浓郁的"边塞诗风"扬名中国现代文坛的,其成名作<鸶鸶湖的忧郁>,真实细致地描绘了在日本帝国主义和伪满政府残酷统治下的百姓生存境遇和生命体验,并将这种体验放大上升至民族国家的高度,作品中极具隐喻和象征色彩的自然视景同置身其间的主人公一起,在忧郁的情调中蜕变,文本内在的巨大张力使作品具备了较为深邃的阐释空间. 相似文献
926.
投资者关系是资本市场上资金的供给方(投资者)与需求方(企业)之间的关系。会计信息系统是资金需求方在其内部构建的,为价值管理、价值创造提供决策信息的系统。在经济一体化、信息技术飞速发展的今天,在资金流动并增值的整个过程中,投资者关系管理(IRM)与会计信息系统(AIS)密不可分又各有分工,共同完成价值管理与价值创造。将以客户关系管理为主的关系型企业的模式应用于资金流方面,关系型AIS用全新的视角看待投资者关系,并充分地利用现代信息技术进行资金流上的关系管理,以发现、对话、制度为管理框架,实现价值创造的最终目标。 相似文献
927.
Drawing on contemporary feminist and postcolonial writings, this paper endeavors to provide a critique of some underlying assumptions of the oral history method. The very methodology of the oral history method re-enforces hegemonic Western ideologies about race/ethnicity, gender and class perpetuated through the connection between the cultural identity of the speaker and the notion of authenticity as a ground for academic authority. Without recognizing the inherent subjectivities of the research methods we use, we may unwittingly perpetuate these hegemonic ideologies, despite our good intention. If other histories are to be heard, this bias and viewpoint needs to be challenged, not in a threatening way but in an enlightening way, so that the “Other” voices can tell their stories in a more, if not fully, liberated way. 相似文献
928.
Whonka Candy Company (Whonka) is a case study dealing with internal control and corporate governance. The company has grown rapidly over the last few years and achieved a large share of the wholesale chocolate market. The growth has caused many changes to corporate operations and financial reporting. Your responsibility as a new member of Whonka’s board of directors is to evaluate the company’s current system of control. Use the knowledge you have obtained regarding the Sarbanes–Oxley (SOX) Act (2002) (Sarbanes-Oxley Act of 2002. 2002, July 30. Available at http://www.sec.gov/about/laws/soa2002.pdf) and the COSO Internal Control–Integrated Framework (1992 and 2012) (Committee of Sponsoring Organizations of the Tre. (1994). INTERNAL CONTROL – INTEGRATED FRAMEWORK. Jersey City, NJ: AICPA. Retrieved on June 12, 2012 from http://www.snai.edu/cn/service/library/book/0-framework-final.pdf) and best business practices of accounting system design and operation to develop a report to the board. This case will challenge your ability to think critically and practice your written communication skills. 相似文献
929.
对人力资源会计的探讨 总被引:1,自引:0,他引:1
人力资源会计是会计学的一个新兴的分支学科,它是市场经济的产物,它在许多问题上仍存在分歧。本文首先从几个概念入手对我国建立人力资源会计的必要性进行论述,然后对人力资源会计的确认、计量、报表等问题进行分析,阐述在我国建立人力资源会计的可行性。 相似文献
930.
George Gibbs 《Accounting & Business Research》2013,43(1):39-43
This study provides a critical examination of contemporary financial and external reporting research from a corporate governance perspective. Adopting Hines' social constructionist approach to financial reporting, the study investigates research into accounting publishing patterns, published reviews of major subject areas within financial and external reporting research, and interviews a sample of accounting professors in British universities. The findings reveal a strong North American economics and finance-based positivist influence, a largely uncritical acceptance of accounting's subservience to the demands of the market, a reluctance to engage major policy questions and broader reporting constituencies. These appear to be conditioned to a large degree by internal features and pressures within the academic research community. Evidence is presented for greater attention to major environmental shifts impacting accounting and communities globally, a reinvigoration of researchers' direct engagement with reporting constituents in the field, a revisiting of major accounting, business, social and environmental policy questions, and a preparedness to address today's major corporate governance concerns of communities and governments. 相似文献