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41.
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports 下载免费PDF全文
We construct a new, parsimonious, measure of disclosure quality—disaggregation quality (DQ)—and offer validation tests. DQ captures the level of disaggregation of accounting data through a count of nonmissing Compustat line items, and reflects the extent of details in firms’ annual reports. Conceptually, DQ differs from existing disclosure measures in that it captures the “fineness” of data and is based on a comprehensive set of accounting line items in annual reports. Unlike existing measures, which are usually applicable for a subset of firms or are based on a subset of information items, DQ can be generated for the universe of Compustat industrial firms. We conduct three sets of validation tests by examining DQ's association with variables predicted by prior literature to be associated with information quality. DQ is negatively (positively) associated with analyst forecast dispersion (accuracy) and negatively associated with bid‐ask spreads and cost of equity. These associations continue to hold after we control for firm fundamentals. Taken together, results from this battery of validation tests are consistent with our measure capturing disclosure quality. 相似文献
42.
信息披露制度的完善是资本市场发展和完善的重要标志之一,我国信息披露制度也伴随着资本市场的发展不断得以完善,但与西方国家较为完善的市场监管机制比较而言,我国资本市场的信息披露监管机制尚处在不断补充和完善的起步阶段。因此,对我国上市公司信息披露违规问题进行研究对促进我国资本市场持续稳定的发展有重要的现实意义。文章将以我国上市公司信息披露违规现状为对象,剖析信息披露违规行为的发生特征及规律,并提出相应政策建议。 相似文献
43.
44.
我国污染物减排主要依靠政府的强力推动,企业在污染物减排实施中一直处于被动地位,其主体地位角色一直缺失。要建立长效的企业污染物减排实施机制需要实现企业主体"还位"。通过对我国企业污染物减排行为的博弈分析,探讨我国企业减排动力不足的内因和外因;并提出引入污染物排放信息披露制度强化减排监管力度,从外力驱动企业减排;建立排放权交易市场机制,发挥市场倒逼作用从内力驱动企业减排;并基于"双力"驱动对我国企业污染物减排动力机制进行设计,实现激发企业主动减排的目标。 相似文献
45.
论我国环境会计信息披露模式的构建及制度创新 总被引:2,自引:0,他引:2
环境会计信息披露可以使广大利益相关者更加明确企业的行为对环境造成的影响.其内容包括环境会计要素的披露和环境绩效信息的披露.文章在现有研究基础上,探讨了环境会计信息披露模式的具体内容和方式,提出了环境信息披露主要领域制度创新的基本设想. 相似文献
46.
《Journal of World Business》2019,54(4):285-306
We draw on institutional isomorphism literature to develop a conceptual framework which uncovers how emerging market MNEs manage institutional tensions and complexity in corporate governance (CG) regulations within and across economic environments. Using a sample of 400 firm-year observations (2011–2015) from Nigeria, we show foreign directorship and cross-listing as significant avenues for governance isomorphism. MNEs employ these mechanisms to manage and reconcile foreign and Nigerian CG regulations whilst overcoming institutional weaknesses at home. Specifically, governance isomorphism leads to improvement of home country CG disclosures practices because of associated linkages with international CG systems through cross-listing and employment of multinational directors. 相似文献
47.
Jannik Gerwanski Othar Kordsachia Patrick Velte 《Business Strategy and the Environment》2019,28(5):750-770
This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand‐collected MDQ score in line with the <IR> guiding principles introduced by the International Integrated Reporting Council. On the basis of a cross‐national sample consisting of 359 firm‐year observations between 2013 and 2016, we find that MDQ is positively associated with learning effects, gender diversity, and the assurance of nonfinancial information in the integrated report. On the other hand, we find that IR readability, listing in the Dow Jones Sustainability Index, and earnings management do not affect MDQ. Our results are robust to different statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research, practice, and standard setting. 相似文献
48.
We examine whether stress tests distort banks' risk‐taking decisions. We study a model in which a regulator may choose to rescue banks in the event of concurrent bank failures. Our analysis reveals a novel coordination role of stress tests. Disclosure of stress‐test results informs banks of the failure likelihood of other banks, which can reduce welfare by facilitating banks' coordination in risk‐taking. However, conducting stress tests also enables the regulator to more effectively intervene banks, coordinating them preemptively into taking lower risks. We find that, if the regulator has a strong incentive to bail out, stress tests improve welfare, whereas if the regulator's incentive to bail out is weak, stress tests impair welfare. 相似文献
49.
Using a sample of European real estate firms over the 2007–2010 period, this study provides some evidence that measurement-related fair value disclosures reduce information asymmetry. We find a negative association between the extent of fair value disclosures and the bid-ask spread, but no association with two additional measures of information asymmetry (zero returns and price impact). Contrary to our expectation, we fail to find evidence that firms using model estimates exclusively benefit the most from such additional disclosure. Analysing measurement errors (the absolute difference between the selling price of an asset and its fair value prior to sale), we find that firms that use model estimates exclusively and provide more measurement-related disclosures have lower errors and more accurate fair value estimates. In other words, if our lack of results is due to investors not using this additional disclosure this is to their detriment. 相似文献
50.
《环境保护法》等环境法律体系日渐趋同的多元共治理念,渗透并引发环境法律制度体系的结构性转型;国内环境信息公开制度保障公众环境知情权的核心功能不能容纳企业环保信用评价制度的制度功能;信用制度与信息制度错序产生的国内外法治及社会环境迥异等,决定了我国企业环保信用评价制度健全的正当性面向。 相似文献