全文获取类型
收费全文 | 845篇 |
免费 | 84篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 222篇 |
工业经济 | 10篇 |
计划管理 | 162篇 |
经济学 | 26篇 |
综合类 | 7篇 |
运输经济 | 1篇 |
旅游经济 | 153篇 |
贸易经济 | 257篇 |
农业经济 | 21篇 |
经济概况 | 71篇 |
出版年
2024年 | 3篇 |
2023年 | 44篇 |
2022年 | 1篇 |
2021年 | 33篇 |
2020年 | 71篇 |
2019年 | 59篇 |
2018年 | 51篇 |
2017年 | 104篇 |
2016年 | 36篇 |
2015年 | 43篇 |
2014年 | 63篇 |
2013年 | 40篇 |
2012年 | 34篇 |
2011年 | 23篇 |
2010年 | 47篇 |
2009年 | 16篇 |
2008年 | 30篇 |
2007年 | 26篇 |
2006年 | 27篇 |
2005年 | 21篇 |
2004年 | 4篇 |
2003年 | 9篇 |
2002年 | 7篇 |
2001年 | 5篇 |
2000年 | 5篇 |
1999年 | 7篇 |
1998年 | 3篇 |
1997年 | 4篇 |
1996年 | 2篇 |
1995年 | 3篇 |
1994年 | 1篇 |
1993年 | 2篇 |
1992年 | 2篇 |
1991年 | 2篇 |
1990年 | 3篇 |
1989年 | 2篇 |
1988年 | 3篇 |
1987年 | 7篇 |
1986年 | 1篇 |
1985年 | 19篇 |
1984年 | 16篇 |
1983年 | 9篇 |
1982年 | 10篇 |
1981年 | 7篇 |
1980年 | 12篇 |
1979年 | 12篇 |
1978年 | 1篇 |
排序方式: 共有930条查询结果,搜索用时 265 毫秒
71.
Yves Bozec Richard Bozec 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2007,24(3):182-195
The objective of this study is to analyze the relation between ownership concentration and corporate governance practices of a group of Canadian companies listed on the Toronto Stock Exchange. We rely on the corporate governance index developed by the Report on Business (ROB) in 2002. Our empirical results are consistent with the expropriation effect argument that predicts a negative relation between deviation from the one share‐one vote rule and corporate governance best practices. In this context, the dominant shareholder has incentives to maintain weak internal controls in order to facilitate expropriation. In addition, consistent with prior research, our results give partial support to the substitution effect argument by showing a negative impact of ownership concentration on the board composition subindex. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
72.
A tax case is developed examining a private Canadian sports company. This case simulates a real‐world start‐up company in the area of Canadian Controlled Private Corporation taxation. The client, Boxing and Martial Arts Co., is a medium‐sized, rapidly growing sports promotion business. It operates in an environment where cash payments are common, especially towards foreign workers. Students must research issues involving tax deductions and revenue recognition. The learning objectives include: reinforcing taxation concepts that most students learn in introductory courses (i.e., revenue recognition, allowable business expenses) as well as improving students’ tax research skills for more complex issues (e.g., international tax treaties). 相似文献
73.
Odette M. Pinto 《Accounting Perspectives》2015,14(4):307-329
Supervisory advice is generally given to tax professionals in public accounting firms before they commence tax planning tasks. The objectives of giving advice are to achieve effectiveness and efficiency in tax planning, as well as for training tax professionals. An experiment with 54 tax professionals, from accounting firms across Canada, was conducted to determine the effects of supervisory advice on effectiveness and efficiency in performing tax planning tasks of different complexity. Advice results in lower effectiveness in lower‐complexity tasks, as evidenced by more technically inadequate tax plans, signs of confusion and overdetermined solutions (i.e., unnecessary information in the tax plans). In higher‐complexity cases, the results suggest a limited improvement in effectiveness, as evidenced by more technically adequate plans, but at a cost of limiting insightful judgment. On the other hand, advice results in limited gains in efficiency for both the lower and higher‐complexity tasks. This study extends the advice and tax literatures by investigating the role of advice in the performance of tax planning tasks of different complexity, which has not been examined in other research. This study also contributes to tax practice, as public accounting firms should consider the limited gains in efficiency with the decrease in effectiveness for lower‐complexity tasks and the potential to limit insightful judgment for higher complexity tasks. The results of this study suggest that firms face trade‐offs in achieving efficiency, effectiveness and the training objective. 相似文献
74.
Xiaofei Song 《Accounting Perspectives》2015,14(2):91-116
This study examines empirically the effects of market volatility on the value relevance of fair values. Using the modified Ohlson model ( 1995 ) and a sample of U.S. financial companies for the period of 2008 to 2013, this study shows that fair values are priced at a significant discount when market volatility is high. Song ( 2013 ) shows analytically that the effectiveness of fair value accounting is negatively affected by market volatility. Findings of the current study suggest that investors understand the effects of market volatility on fair values and price them accordingly. The study extends the research on the determinants of the usefulness of fair values by looking beyond factors associated with the reliability of estimated fair values (Level 2 and Level 3 fair values). This study has practical implications: current accounting standards for fair value measurement acknowledge the limitations of the market as a source of fair values by offering a three‐level fair value hierarchy with provisions for fair values to deviate from market prices. Findings of this study shed light on a previously little studied factor, that is, market volatility, on the usefulness of fair values. 相似文献
75.
《Contaduría y Administración》2015,60(2):389-401
In this paper we investigate the adaptive market efficiency of the agricultural commodity futures market, using a sample of eight futures contracts. Using a battery of nonlinear tests, we uncover the nonlinear serial dependence in the returns series. We run the Hinich portmanteau bicorrelation test to uncover the moments in which the nonlinear serial dependence, and therefore adaptive market efficiency, occurs for our sample. 相似文献
76.
《Contaduría y Administración》2015,60(4):757-775
Improvements in risk disclosure have been an important part of the corporate governance reforms. This paper is intended to identify the factors that explain the extent to which a sample of 35 listed Spanish firms disclose risk-related information. This study focuses on the risk disclosures made in the corporate governance reports during the year 2009. Using the content analysis technique an index was developed in order to assess the amount and quality of the risk information disclosed by Spanish companies. Several characteristics were selected and their influence on the level of risk disclosure was tested empirically. Results indicate that sector and risk level are positively related to the extent of corporate risk disclosures. This study adds to the international research on risk disclosure by extending the scope of the current understanding of risk reporting practices and their determinants. The findings could be especially useful for regulators and policy-makers in order to enhance risk disclosure and to improve transparency. 相似文献
77.
Traditions of sustainability in tourism studies 总被引:9,自引:1,他引:9
As sustainability has become an important policy issue in tourism, it is arousing growing discussion and criticism, and an increasing need to understand the nature of the limits of growth. This paper analyzes how these limits are approached and evaluated in discussions on a local scale. The purpose is to recognize that behind the different understandings of them lie distinct traditions that are different in their focuses. These are referred to as resource-, activity-, and community-based traditions of sustainability. Further, the relationship between sustainable tourism and sustainable development is critically discussed. 相似文献
78.
Victor Teye 《Annals of Tourism Research》1988,15(4)
This paper discusses several geographical factors critical to tourism planning and development in Zambia. The paper focuses on the size, seasonality of climate, and population distribution of the country as well as the location of tourism resources and distances between tourist attractions. Individually and collectively, these factors have a major influence on the levels of occupancy in hotels and game lodges, and air and land transportation. The infrastructural development and its utilization for tourism are evaluated, and a number of constraints to tourism development are also examined. A discussion of appropriate tourism policies highlights the delicate relationship between economic and environmental factors. This study concludes that Tourism Master Plans should be more cognizant of geographic as well as economic factors when developing destinations such as Zambia. 相似文献
79.
The political economy of tourism in the third world 总被引:1,自引:0,他引:1
Stephen G. Britton 《Annals of Tourism Research》1982,9(3):331-358
When a Third World country uses tourism as a development strategy, it becomes enmeshed in a global system over which it has little control. The international tourism industry is a product of metropolitan capitalist enterprise. The superior entrepreneurial skills, resources, and commercial power of metropolitan companies enables them to dominate many Third World tourist destinations. This paper outlines the dynamics of this process, particularly in the context of the South Pacific. 相似文献
80.
Market shares analysis: The Case of French Tourism Demand 总被引:1,自引:0,他引:1
This paper examines the magnitudes and determinants of changes in destinations’ shares of a major tourist origin market. The Almost Ideal Demand System model is used to quantify the responsiveness of French tourism demand in Italy, Spain, and the United Kingdom to changes in relative prices, exchange rates, tourists’ expenditure budget, and external events. The results indicate that effective price competitiveness is a key variable driving changes in market shares. Policymakers who wish to maintain their shares of the French market should pay particular attention to tourism pricing policies, as well as to improving the tourism offer. 相似文献