全文获取类型
收费全文 | 175篇 |
免费 | 14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
41.
2006年我国企业会计准则的颁布使我国企业会计准则体系基本实现了与国际财务报告准则体系的趋同。与此同时,我国财务报告体系也日趋完善。然而,我国现行财务报告体系依然存在一些局限性,因此,必须结合经济环境的变化,在重思我国财务报告体系改进的新发展基础上,完善我国财务报告体系。 相似文献
42.
Oheneba Assenso-Okofo Muhammad Jahangir Ali Kamran Ahmed 《The International Journal of Accounting》2011,46(4):459-480
In this paper, we examine the economic, political, and legal systems as well as the institutional factors that influence the accounting and disclosure practices in Ghana. The impact of International Financial Reporting Standards (IFRS) on disclosure is also investigated, as Ghana has recently completed full adoption. We find that the accounting and reporting practices are significantly influenced by legal, political, institutional, and economic factors and that the regulatory environment is neither effective nor efficient due to the weak monitoring and enforcement of compliance. Although there has been some recent progress, the Companies' Code, which is the corporate legal framework of Ghana, must be updated to reflect the dynamic nature of world operations. This study advances the course of standards setters, regulators, accounting practitioners, and policymakers to improve the corporate reporting and accounting practices. Urgent measures need to be undertaken to reform and build the capacities of institutions charged with the responsibility of regulating and monitoring Ghanaian accounting and reporting practices to ensure best practices and build investors' confidence. 相似文献
43.
Elena M. Barbu Pascal Dumontier Niculae Feleaga Liliana Feleaga 《The International Journal of Accounting》2014
This article offers the authors' insights concerning the issues raised by Professor Trevor Wilkins in commentaries on the article “Mandatory environmental disclosures by companies complying with IAS/IFRS: the case of France, Germany, and the UK” (Barbu et al., 2014). As suggested by Professor Wilkins, we demonstrate the utility of the international environmental reporting grid proposed in Barbu et al. (2014, Table 3): (1) for IASB policymakers and other regulatory bodies, (2) for companies to improve their environmental reporting, (3) for further research, and (4) for understanding the economic and financial consequences of IAS/IFRS-compliant environmental information. 相似文献
44.
Amanda M. Grossman L. Murphy Smith Wayne Tervo 《Advances in accounting, incorporating advances in international accounting》2013
The decision whether to require publicly traded companies to adopt International Financial Reporting Standards (IFRS) remains in flux. In 2008, the US Securities and Exchange Commission proposed a roadmap leading to complete acceptance of IFRS in the US. With the potential replacement of US GAAP with IFRS in the near future, understanding the impact of IFRS on corporate financial reporting is more important than ever. This study examines two factors which are critical considerations in the decision to accept or not to accept IFRS in the US: How different is financial statement information derived under IFRS from information derived under US generally accepted accounting principles (GAAP); and how much incremental information value, if any, is provided by IFRS over US GAAP? The present study extends prior research by examining concurrently both differences and their impact on market performance. Findings of this study support the view that differences on financial statement results between IFRS and US GAAP are not significant, thus, supporting proponents of adoption of IFRS in the US, after which all US publicly traded companies would use IFRS and not US GAAP. 相似文献
45.
《Journal of medical economics》2013,16(11):851-857
Abstract‘Mapping’ onto generic preference-based outcome measures is increasingly being used as a means of generating health utilities for use within health economic evaluations. Despite publication of technical guides for the conduct of mapping research, guidance for the reporting of mapping studies is currently lacking. The MAPS (MApping onto Preference-based measures reporting Standards) statement is a new checklist, which aims to promote complete and transparent reporting of mapping studies. The primary audiences for the MAPS statement are researchers reporting mapping studies, the funders of the research, and peer reviewers and editors involved in assessing mapping studies for publication.A de novo list of 29 candidate reporting items and accompanying explanations was created by a working group comprised of six health economists and one Delphi methodologist. Following a two-round, modified Delphi survey with representatives from academia, consultancy, health technology assessment agencies and the biomedical journal editorial community, a final set of 23 items deemed essential for transparent reporting, and accompanying explanations, was developed. The items are contained in a user friendly 23 item checklist. They are presented numerically and categorised within six sections, namely: (i) title and abstract; (ii) introduction; (iii) methods; (iv) results; (v) discussion; and (vi) other. The MAPS statement is best applied in conjunction with the accompanying MAPS explanation and elaboration document.It is anticipated that the MAPS statement will improve the clarity, transparency and completeness of reporting of mapping studies. To facilitate dissemination and uptake, the MAPS statement is being co-published by seven health economics and quality of life journals, and broader endorsement is encouraged. The MAPS working group plans to assess the need for an update of the reporting checklist in five years’ time. 相似文献
46.
随着2008年6月《企业内部控制基本规范》和配套指引《鉴证指引》征求意见稿相继出台,并要求从2009年7月1日起在上市公司范围内实施,我国的内部控制鉴证事业取得了实质性进展,我国的内部控制监管环境也发生了很大的变化。由此,本文首先论述了基于财务报告内部控制鉴证的概念、鉴证对象以及应确定的鉴证范围,继而又分析了财务报告内部控制鉴证应遵循的标准等理论问题。认为我国实施内部控制鉴证服务要以财务报告内部控制为主要范围,并对财务报告内部控制发表鉴证意见为目标,遵循一定的标准开展内控鉴证工作。 相似文献
47.
欧盟对金融行业个人数据保护的立法和启示——兼论《征信管理条例(征求意见稿)》的修改 总被引:1,自引:0,他引:1
对金融行业的个人数据保护,欧盟面临的主要问题是:在保护消费者基本权利和促进商品、人员和服务的自由流动之间寻求平衡。欧盟对金融行业个人数据保护的立法包括三个层次:通过宪法性渊源,确定了个人数据受保护的基本人权地位;一般性立法和特别法。正在制订中的《征信管理条例》应当在立法理念、个人信息分类、各主体权利义务配置等方面对欧盟的立法进行借鉴。 相似文献
48.
49.
For the period of 2006 to 2008, we collect Comment Letters issued by the SEC that question the application of US GAAP by US firms or the application of IFRS by European firms registered with the SEC. We investigate whether institutional investors react to the letters by changing their holdings and whether their responses vary for US registrants and European registrants. We do this via a treatment‐effects model in which we test the hypothesis that institutional investors rebalance their portfolio holdings because they view Comment Letters as informative public signals. We find that institutional investors reduce their equity holdings when firms receive SEC Comment Letters, and their negative reactions are most marked for low turnover institutional investors, who we use to represent those informed investors most prepared to incur costs to closely monitor firms. Next, while noting that the number of Letters questioning application of IFRS are smaller in number relative to those questioning application of US GAAP, we investigate whether there are different reactions to Comment Letters questioning different standards. We show that there is a higher probability of the SEC questioning the application of IFRS as compared to US GAAP. After controlling for firm‐specific conditions that impact the issuance of a Comment Letter, we show that this higher probability has economic significance because institutional investors’ react more negatively to Comment Letters that question the application of IFRS as compared to US GAAP. A content analysis confirms the economic importance of the Comment Letters. We find that in almost half of all IFRS cases the Comment Letters request amendments to financial statements. 相似文献
50.
以沪深两市2004-2011年上市公司作为研究样本,从法律这一全新视角实证检验了高管法律背景对财务报告质量的影响。研究结果表明:法律高管与财务报告质量显著正相关;进一步研究发现,国有企业和非国有企业中均存在上述结论,并且非国有企业中法律高管对改善财务报告质量的作用更显著。最后,针对实证研究得出的结果及财务报告的现状为股东提供可参考的政策建议。 相似文献