全文获取类型
收费全文 | 10614篇 |
免费 | 412篇 |
国内免费 | 159篇 |
专业分类
财政金融 | 1851篇 |
工业经济 | 310篇 |
计划管理 | 2973篇 |
经济学 | 1400篇 |
综合类 | 1661篇 |
运输经济 | 86篇 |
旅游经济 | 176篇 |
贸易经济 | 1464篇 |
农业经济 | 450篇 |
经济概况 | 813篇 |
信息产业经济 | 1篇 |
出版年
2024年 | 9篇 |
2023年 | 140篇 |
2022年 | 146篇 |
2021年 | 283篇 |
2020年 | 344篇 |
2019年 | 198篇 |
2018年 | 190篇 |
2017年 | 235篇 |
2016年 | 239篇 |
2015年 | 256篇 |
2014年 | 672篇 |
2013年 | 973篇 |
2012年 | 786篇 |
2011年 | 980篇 |
2010年 | 703篇 |
2009年 | 622篇 |
2008年 | 726篇 |
2007年 | 766篇 |
2006年 | 769篇 |
2005年 | 651篇 |
2004年 | 438篇 |
2003年 | 253篇 |
2002年 | 165篇 |
2001年 | 178篇 |
2000年 | 127篇 |
1999年 | 80篇 |
1998年 | 76篇 |
1997年 | 50篇 |
1996年 | 28篇 |
1995年 | 16篇 |
1994年 | 23篇 |
1993年 | 8篇 |
1992年 | 13篇 |
1991年 | 4篇 |
1990年 | 2篇 |
1989年 | 2篇 |
1988年 | 4篇 |
1987年 | 6篇 |
1986年 | 2篇 |
1985年 | 6篇 |
1984年 | 7篇 |
1983年 | 4篇 |
1982年 | 3篇 |
1981年 | 2篇 |
排序方式: 共有10000条查询结果,搜索用时 46 毫秒
61.
高文双 《中小企业管理与科技》2020,(2):116-117
中级财务会计是会计学专业的一门主干课程,起着承上启下的重要作用,但在教学过程中还存在许多问题,如重理论轻实践、考核体系单一、教学环节缺乏思政元素等。论文针对这些问题,尝试提出改革教学方式、深化校企合作、多元化考核、强化会计人员职业操守等建议,旨在进一步提升教学质量,突出学生的主人翁地位。 相似文献
62.
Entry in a homogeneous Cournot-oligopoly is excessive if and only if there is business-stealing (Amir et al., 2014). The excessive entry prediction has been derived primarily for closed economies and using a welfarist benchmark. We extend this framework and allow for (1) horizontal FDI in a multi-period setting and (2) interest group-based government behaviour. Opening the market to greenfield investments from abroad tends to aggravate the entry distortion. Moreover, market opening may reduce welfare if a more pronounced entry distortion dominates the gain in consumer surplus. Finally, a government, which places sufficiently little weight on the interests of consumers, will object to market opening, even if welfare rises. 相似文献
63.
International Financial Reporting Standard 15 (IFRS 15) Revenue from Contracts with Customers has significantly changed the philosophy of revenue recognition, not only to provide a fairer representation of corporate revenues, but also to inhibit the use of revenues for ‘earnings management’ purposes. We provide a framework to analyse the various effects of new and amended accounting standards. Changes in how companies recognise, measure, present and disclose their revenues (accounting effects) can affect how companies and their transactions are understood, both internally and externally (information effects), can change security prices (capital market effects) and can change how companies operate, and their costs and cash flows (real effects). We provide empirical evidence, based on a review of corporate annual reports, comment letters and interviews, on the effects of IFRS 15. We find evidence of accounting, information and, to a lesser extent, real effects, although, outside a few industries, IFRS 15 has had relatively little impact on the recognition and measurement of revenue. 相似文献
64.
Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have broad economic or social consequences, such as their effects on income distribution or private sector subsidies. The perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences, ideology plausibly spills over and explains a politician's stance on the technical accounting issue, beyond special interest pressure. We use two prominent U.S. political debates about fair value accounting and the expensing of employee stock options to disentangle the role of ideology from special interest pressure. In both debates, ideology explains politicians’ involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank bailouts and top management compensation). Once the debates focus on more technical issues, connections to special interests remain the dominant force. 相似文献
65.
Minkwan Ahn Samuel B. Bonsall IV Zahn Bozanic Yiwei Dou Gordon Richardson Dushyantkumar Vyas 《Journal of Business Finance & Accounting》2020,47(7-8):821-857
Critics have alleged that securitization accounting prior to 2010 was among the causes of the recent financial crisis. In response to this criticism, the Financial Accounting Standards Board (FASB) implemented two new accounting standards, SFAS 166 and SFAS 167, to improve the financial reporting for securitizations. Bank regulators have stated their belief that SFAS 166/167 will result in a consolidated balance sheet (and risk-based capital ratios based thereupon) that better reflects a bank's exposure to risk related to securitized assets. We document that, by ceding retained power or influence through the servicing/special servicing functions to third parties, SFAS 166/167 resulted in real effects to the extent that banks (particularly those that were weakly capitalized) achieved their accounting objectives in the post-SFAS 166/167 period through legitimate transaction structuring in line with the intent of the new rules. Further, we use capital market participants’ assessments of risk retention by sponsoring banks as a benchmark, and provide evidence consistent with bank regulators’ beliefs. In particular, following SFAS 166/167, equity investors of sponsoring banks do not consider (consider) as risk relevant securitized assets that receive off-balance sheet (on-balance sheet) treatment. Securitized assets that are consolidated under SFAS 166/167 exhibit the same risk relevance as assets that are not securitized, despite contractual provisions that would seem to imply substantial risk transfer. 相似文献
66.
Operating cash flow (CFO) asymmetric timeliness occurs when CFO reflects bad news more quickly than good news. We examine the presence and determinants of CFO asymmetric timeliness in Australia, where substantial differences in reporting requirements of cash flow components, in characteristics of listed companies and in the degree of conservative financial reporting produce contrasting findings to those in the United States. We find supportive evidence for the novel ‘sticky cost behaviour’ explanation and also the product-pricing strategy, but not the life cycle hypothesis. These findings are useful for investors and analysts concerned with forecasting the future values of companies. 相似文献
67.
《The British Accounting Review》2020,52(3):100878
We investigate the effect of politically connected boards (both supervisory boards [SBs] and boards of directors [BODs]) on cost of debt and equity capital of listed companies in Indonesia which has established a two-tier corporate governance system. The results, based on 250 firms, suggest that companies with politically connected SBs experience lower cost of debt and equity capital, whereas politically connected BODs have no association with cost of either debt or equity. Furthermore, we find that family firms and firms belonging to business groups with politically connected SBs enjoy lower cost of debt and equity capital. Our main results are robust to alternative measures and to tests for endogeneity. 相似文献
68.
《The British Accounting Review》2020,52(2):100893
We examine how board gender diversity is associated with biodiversity disclosures of a firm, and whether the Global Reporting Initiative (GRI) and the EU biodiversity strategy reinforce this relationship. Using institutional theory and resource dependency theory, our sample comprises 4013 firm-year observations from European corporations covering data from 2002 to 2016. We use panel regressions with country, time and industry dummy variables to analyse the disclosure of biodiversity initiatives (DBI) and logit regressions to explain biodiversity impact assessment (BIA). We find that board gender diversity is positively associated with the DBI and BIA of a firm, and that the GRI framework and the EU biodiversity strategy positively moderate this relationship. Moreover, the GRI framework and the EU strategic plan show positive relationship with the DBI, rather than BIA. Altogether, our evidence suggests that corporate boards with a higher proportion of female directors are more sensitive to the concerns of institutional pressures and respond to those concerns by increasing corporate biodiversity disclosures. Overall, we find that firms tend to comply with the GRI framework and the EU 2020 strategy by undertaking symbolic biodiversity disclosures, rather than providing a comprehensive disclosure of their impacts on biodiversity. 相似文献
69.
We document a robust pattern of beta declining over the age of a firm. We find that changes in systematic risk via firm characteristics and life-cycle stages are insufficient to explain this pattern. Moreover, standard proxies for the quantity and quality of information also explain this pattern only partially. To fully explain this pattern we rely on the increasingly important role of familiarity in financial decision making: familiarity is a determinant of beta and firm age is a proxy for the degree of familiarity that investors feel toward individual stocks. To illustrate the implication of our findings, we document that when we control for firm age there is support for the CAPM and its use as an input for the cost of equity capital calculation. 相似文献
70.
从碳排放交易所涉及重点排放企业的角度出发,通过分析我国碳排放交易市场的现状,借鉴相关的研究与规范,就碳排放配额的会计确认问题、碳排放权交易的会计处理问题、企业碳排放相关的会计信息披露问题进行研究分析,提出了碳排放交易的会计处理的意见和建议。 相似文献