全文获取类型
收费全文 | 449篇 |
免费 | 12篇 |
专业分类
财政金融 | 73篇 |
工业经济 | 25篇 |
计划管理 | 109篇 |
经济学 | 113篇 |
综合类 | 22篇 |
旅游经济 | 8篇 |
贸易经济 | 78篇 |
农业经济 | 5篇 |
经济概况 | 28篇 |
出版年
2023年 | 5篇 |
2022年 | 6篇 |
2021年 | 8篇 |
2020年 | 17篇 |
2019年 | 8篇 |
2018年 | 9篇 |
2017年 | 12篇 |
2016年 | 15篇 |
2015年 | 14篇 |
2014年 | 24篇 |
2013年 | 18篇 |
2012年 | 27篇 |
2011年 | 46篇 |
2010年 | 26篇 |
2009年 | 30篇 |
2008年 | 42篇 |
2007年 | 31篇 |
2006年 | 26篇 |
2005年 | 16篇 |
2004年 | 11篇 |
2003年 | 11篇 |
2002年 | 9篇 |
2001年 | 8篇 |
2000年 | 5篇 |
1999年 | 6篇 |
1998年 | 6篇 |
1997年 | 5篇 |
1996年 | 1篇 |
1995年 | 2篇 |
1993年 | 2篇 |
1992年 | 2篇 |
1991年 | 7篇 |
1990年 | 1篇 |
1989年 | 1篇 |
1988年 | 2篇 |
1987年 | 1篇 |
1984年 | 1篇 |
排序方式: 共有461条查询结果,搜索用时 31 毫秒
41.
Steve Yu Shuo Su 《Abacus》2007,43(2):136-155
Income smoothing, as defined in Statistical Activity Cost Theory (SACT), is the rational statistical adjustment of periodic accounting earnings to reduce their time volatility around average long-term profit per period. This article demonstrates how overhead cost allocations can be applied to smooth accounting earnings optimally in accordance with this definition. Such an approach parallels earlier work, such as that by Lane and Willett (1997 , 1999 ), in which a depreciation formula was derived and applied for this purpose. In particular, it is shown that, to realize an income smoothing effect in profit making firms, the usual optimal strategy is to over-allocate costs, giving support to the accounting principle of conservatism. 相似文献
42.
Risto Seppänen Author Vitae Kirsimarja Blomqvist Author Vitae Sanna Sundqvist Author Vitae 《Industrial Marketing Management》2007,36(2):249-265
This study reviews empirical research on inter-organizational trust. Since the early 1990s, researchers on inter-organizational relationships have consistently argued that mutual trust is an essential factor of relationship quality and performance. The purpose of the study was to evaluate the advancements and setbacks in current empirical research in terms of measuring inter-organizational trust. This paper analyzes the theoretical approach, the conceptualization and operationalization, and the measurement issues covered in studies on inter-organizational trust conducted from 1990 to 2003. Although trust has emerged as an important factor in inter-organizational relationships, there are still major conceptual and methodological challenges to be met in studying this complex concept. The results show major inconsistencies in conceptualization, operationalization, and measurement of trust. The paper concludes with suggestions for further empirical research. 相似文献
43.
J. Alex Milburn 《Accounting Perspectives》2008,7(4):293-316
This paper proposes that an assumption of reasonable market efficiency is at the essence of the relevance of fair value for financial reporting purposes. The paper's examination of this proposal begins with a review of recent academic literature on market efficiency, and on evidence of inefficiencies and their implications for the ability of the efficient market hypothesis to explain what market prices represent. It concludes that there is wide acceptance in this literature that a reasonable level of efficiency can generally be presumed to exist in active, well‐regulated capital markets. The paper examines the essential attributes of a reasonably efficient market for fair value measurement purposes, and some basic implications for its reliable estimation. This is done in comparison with the provisions of the fair value measurement standard of the Financial Accounting Standards Board (FASB) (Statement of Financial Accounting Standards [SFAS] No. 157). It is concluded that the concept of reasonable market efficiency could provide a sound conceptual framework for defining fair value that is founded in real, observable market prices. It is demonstrated that, in contrast, SFAS No. 157 does not provide a clear, unequivocal concept of fair value, and that it permits estimates of fair value that have no demonstrable basis in real, observable market prices. Nevertheless, it appears that arguments typically put forward by the International Accounting Standards Board and the FASB for the relevance of fair value for financial reporting purposes do imply a presumption of reasonably efficient markets. 相似文献
44.
Assessing the relational benefits of logistics services perceived by manufacturers in supply chain 总被引:1,自引:0,他引:1
The growing importance of logistics activities that span the boundaries of supply chain firms has put an emphasis on supply chain relationship management. Based on the existing marketing concept on relational benefits and the supply chain management literature on consumer satisfaction, this research evaluates logistics service performance from the eyes of manufacturers. Using data collected from US manufacturing firms, the study has identified the factors that influence manufacturer's satisfaction, as well as the key to understanding the benefits-satisfaction-loyalty triads in supply chain relationships. The contribution of the paper includes developing a conceptual model, adding new theoretical insights into benefits-satisfaction-loyalty triad that has been applied by manufacturers and LSPs, and providing some meaningful perspective on how to strategically assess the use of logistics providers so as to transform a logistics firm from a tactical service provider to a hand-in-glove strategic partner. 相似文献
45.
国际技术扩散测度的结果,直接影响着对经济研究中一些最根本最重要问题的回答。如何对国际技术扩散进行准确度量,是到目前为止理论界尚未解决的难题。本文系统梳理了国外学者在国际技术扩散测度领域的理论和实证成果,发现由于技术扩散的无形性,测度只能使用相关回归等间接方法,因此在选择测度方法时,必须明确模型的经济意义和理论基础。在实证方面,分析了投入、产出和技术效应三类常用的国际技术扩散测度指标各自的优缺点,国际贸易、FDI及技术转让三种扩散渠道下国际技术扩散测度的方法和结论。最后,指出了这一研究领域中尚需深入研究的问题。 相似文献
46.
企业社会责任会计:内涵、目标与计量 总被引:8,自引:0,他引:8
本文探讨了企业社会责任会计的内涵界定、会计目标以及计量问题,指出企业社会责任会计应该主要反映企业在经济责任之外的其他社会责任;会计目标是为政府部门制定相关政策提供信息和为企业向利益相关者传递信息提供载体,信息提供的方式包括强制性披露和自愿披露;还应通过政府立法和明晰产权等,使外部成本内部化来部分解决计量问题。 相似文献
47.
近十来年,风险测量方法在收益和风险剧烈波动的股票市场中的作用日益突出,无论是金融机构还是监管当局对金融市场风险的管理与测量也都给予了足够的重视,回顾与展望金融市场风险测量研究方法对于该方面的研究也具有一定的积极意义. 相似文献
48.
49.
Accounting involves assigning numbers to events — quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. There is, however, little scholarly evidence to support or refute this claim, in accounting or elsewhere. In this paper, we develop an original process‐based model of how quantification influences persuasion. We posit that including a high‐quality quantified analysis in a proposal enhances its persuasive power by increasing both the perceived competence of the proposal preparer and the perceived plausibility that a favorable outcome could occur. Under some conditions, however, quantification also encourages criticism of the details of the proposal, which potentially offsets these effects. We experimentally test implications of our model in a managerial decision setting, investigating conditions in which quantification is more and less likely to result in criticism of the quantified proposal and, thus, less and more likely to be persuasive. We also test the model itself using structural equations methods. Results largely support the model, which should prove of value to researchers interested in the effects of quantification on judgements and to those interested in persuasion. 相似文献
50.
本文认为导致商业银行出现负资本金,既有经营性亏损的原因,也有会计确认和计量差异等原因。在加入WTO与《巴塞尔新资本协议》的影响下,有必要重新审视我国商业银行负资本金的确认与计量。 相似文献