全文获取类型
收费全文 | 403篇 |
免费 | 7篇 |
专业分类
财政金融 | 231篇 |
工业经济 | 5篇 |
计划管理 | 60篇 |
经济学 | 47篇 |
综合类 | 15篇 |
旅游经济 | 1篇 |
贸易经济 | 21篇 |
农业经济 | 2篇 |
经济概况 | 28篇 |
出版年
2023年 | 9篇 |
2022年 | 13篇 |
2021年 | 19篇 |
2020年 | 22篇 |
2019年 | 9篇 |
2018年 | 11篇 |
2017年 | 6篇 |
2016年 | 9篇 |
2015年 | 6篇 |
2014年 | 20篇 |
2013年 | 18篇 |
2012年 | 20篇 |
2011年 | 41篇 |
2010年 | 25篇 |
2009年 | 24篇 |
2008年 | 27篇 |
2007年 | 29篇 |
2006年 | 39篇 |
2005年 | 16篇 |
2004年 | 14篇 |
2003年 | 7篇 |
2002年 | 1篇 |
2001年 | 7篇 |
2000年 | 3篇 |
1999年 | 3篇 |
1998年 | 1篇 |
1997年 | 3篇 |
1996年 | 2篇 |
1995年 | 2篇 |
1994年 | 1篇 |
1992年 | 1篇 |
1985年 | 1篇 |
1984年 | 1篇 |
排序方式: 共有410条查询结果,搜索用时 31 毫秒
1.
Jun Kawamoto 《Accounting, Business & Financial History》2001,11(3):331-348
The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests. 相似文献
2.
中国证券市场有效性研究 总被引:3,自引:0,他引:3
本文对有效市场理论进行了简单的阐述,研究了我国证券市场有效性的现状,对中国证券市场有效性的实证研究及检验成果进行了总结评述,分析了中国证券市场有效性欠佳的主要原因,提出了增强证券市场有效性的对策和建议。 相似文献
3.
Chiraphol N. Chiyachantana Christine X. Jiang Nareerat Taechapiroontong Robert A. Wood 《The Financial Review》2004,39(4):549-577
This study examines the impact of Regulation Fair Disclosure (FD) on liquidity, information asymmetry, and institutional and retail investors trading behavior. Our main findings suggest three conclusions. First, Regulation FD has been effective in improving liquidity and in decreasing the level of information asymmetry. Second, retail trading activity increases dramatically after earnings announcements but there is a significant decline in institutional trading surrounding earnings announcements, particularly in the pre‐announcement period. Last, the decline in information asymmetry around earnings announcements is closely associated with a lower participation rate in the pre‐announcement period and more active trading of retail investors after earnings releases. 相似文献
4.
Sergio Beretta 《The International Journal of Accounting》2004,39(3):265-288
In this paper, we propose a framework for the analysis of risk communication and an index to measure the quality of risk disclosure. Mainstream literature on voluntary disclosure has emphasized that quantity can be used as a sound proxy for quality. We contend that, in the analysis of the disclosure of risks made by public companies, attention has to be paid not only to how much is disclosed but also to what is disclosed and how.We apply the framework to a sample of nonfinancial companies listed in the ordinary market on the Italian Stock Exchange. To verify that the framework and synthetic index are not influenced by the two factors recognized in the literature as the most powerful drivers of disclosure behavior for listed companies, we use an OLS model. The regression shows that the index of disclosure quantity is not influenced either by size or industry. Thus, the synthetic measure can be used to rank the quality of the disclosure of risks. 相似文献
5.
Rule l0b-5 of the 1934 Securities and Exchange Act allows investors to sue firms for misrepresentation or omission. Since firms are principal–agent contracts between owners – contract designers – and privately informed managers, owners are the ultimate firms’ voluntary disclosure strategists. We analyze voluntary disclosure equilibrium in a game with two types of owners: expected liquidating dividends motivated (VMO) and expected price motivated (PMO). We find that Rule l0b-5: (i) does not deter misrepresentation and may suppress voluntary disclosure or, (ii) induces some firms to adopt a partial disclosure policy of disclosing only bad news or only good news. 相似文献
6.
We explore why some firms in the extractive industries disclose mineral reserve quantum in their annual reports and others do not. We propose that the firms' reserve disclosure policies are a function of the extent of information asymmetries, as well as information production, litigation and proprietary costs. More specifically, we propose that a firm's decisions to disclose reserves in the annual report are a function of the stage of the firm's operations, use of project financing, and the cost of measuring reserves. Empirical tests are confirmatory. 相似文献
7.
任辉 《云南财贸学院学报》2007,23(4):58-60
新巴塞尔资本协议作为指导和规范各国银行业经营活动的一个国际性标准,对银行业信息的披露提出了具体要求。目前,中国商业银行信息披露制度与新巴塞尔资本协议的相关方面存在不少差距。按照新协议的监管要求,缩小国际差距,加快完善信息披露制度,对当前中国银行业稳健经营,提高国际竞争力具有重要意义。 相似文献
8.
网上获取财务信息是管理者和投资者获取信息的主要途径之一,本文选取河北省上市为样本企业调查了企业网上财务信息的披露情况。调查发现,绝大部分企业建立了自己的网站,但普遍存在网上财务信息披露水平不高、财务信息披露量参差不齐、披露形式单一、对信息的安全性重视不足、数据更新不及时等问题,针对这些问题提出了改进建议。 相似文献
9.
本文首先从我国会计环境的实际出发,指出应对上市公司财务报表附注披露进行适度管制,在此基础上结合实例重点分析了我国上市公司财务报表附注披露存在的问题及成因。由于政出多门等原因,我国上市公司财务报表附注披露信息过载与披露不充分问题并存。 相似文献
10.
本文在回顾我国会计准则变迁以及概括新准则主要变化的基础上,从内容和形式两个方面研究了新准则对上市公司信息披露的影响。认为新准则对信息披露的影响主要表现在财务报告的构成方面,财务报告的组成及其格式都发生了较大的变化。这些形式和内容上的变化使得新会计准则对上市公司的信息披露提出了更高的要求,上市公司信息披露的逐步完善将有助于投资者做出更准确的投资决策,降低投资风险,必将提高上市公司财务报告的使用价值,增强上市公司业绩的可预测性。 相似文献