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
71.
随着全球报告倡议组织(GRI)的成立及其《可持续发展报告指南》的发布与改进,可持续发展报告在全球范围内得到广泛的推行。现有文献对企业可持续发展报告的研究主要集中在四个方面:可持续发展报告的发展历程、现状与趋势,可持续发展报告评价指标体系的构建与实证研究,GRI指南在我国的应用情况以及可持续发展报告带来的经济后果。现有研究大多是对可持续发展报告评价指标体系与影响公司行为的方式进行理论分析,未来研究方向将集中在企业可持续发展报告的评价以及运用实证方法检验公司行为与可持续发展报告的披露两者之间的关系上。 相似文献
72.
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
73.
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
74.
Shu-hsing Wu 《Frontiers of Business Research in China》2012,6(2):288
This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an increase in the quality of accounting information in the post-IFRS convergence period. Results show that IFRS convergence increases the values of balance-sheet items and enlarges variation across firms. Moreover, there is no difference in the explanatory power of value relevance of accounting information under IFRS and PRC GAAP for share prices and returns of A-shares. The incremental value relevance analysis suggests that the IFRS adjustments to earnings are value relevant, whereas the adjustments to book values are not. The IFRS adjustments to change in inventory are value relevant for predicting future operating cash flows. Finally, accounting quality improved in post-convergence period. These results are robust after controlling for the unique characteristics of Chinese firms. 相似文献
75.
《Contaduría y Administración》2015,60(3):556-577
The present research has two objectives. First, we study the determinants of stock risk. Second, we analyze whether International Financial Reporting Standard (IFRS) implemented in the Spanish market in 2005 has affected these determinants. It is quite important for both entrepreneurs and management professionals to understand the accounting information and macroeconomic factors that explain stock risk, since it suggests which factors can be used to estimate this risk, and hence, to analyze the evolution of cost of capital or discount rate. The discount rate plays an important role in wide range of financial decisions; whose value depends on the risk among other factors. Therefore, it is significant to obtain an objective estimation of discount rate, which is difficult to handle specifically in the context of small and medium sized enterprises (SMEs). Effective management involves the ability to forecast future changes, capture positive effects, and minimize negative ones. Once we find out the variables that can be utilized to explain the risk, we can observe and analyze their evolution to anticipate future changes in the discount rate. 相似文献
76.
This paper explores the sustainability reporting of 170 hospitality companies from a SD-SRM approach. The purpose of the study is to ascertain the information that companies disclose in accordance with the sustainable development (SD) and the stakeholder relations management (SRM) theories and to identify the areas for improvement in the management and reporting practices of sustainability in the hospitality industry. The authors use the content analysis method to identify and describe the sustainability reporting of hotel chains and independently managed hotels in Spain. The findings show that the sustainability information reported by hospitality companies currently meets the basic principles of a SD-SRM approach. Nonetheless, the authors also identify areas for improvement, such as the orientation of the reporting to suppliers or the more equilibrated distribution of information among all corporate stakeholders. Based on these findings, the authors consider that the integration of information following the SD-SRM approach described in this paper could facilitate a better compliance of hospitality companies with the principles of the SD and SRM theories. 相似文献
77.
Aida R. Lozada 《现代会计与审计》2014,(10):991-1004
The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards (IFRS) nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project. 相似文献
78.
We investigate how the value of cash holdings changes following the mandatory adoption of International Financial Reporting Standards (IFRS), which is viewed as an exogenous shock to information asymmetry between firms and outside investors. Using firm-level data from 47 countries, we find that mandatory IFRS adoption has a negative and significant impact on the value of cash holdings. This result suggests that investors reduce their valuation of cash holdings when firms can have access to external financing at a lower cost under IFRS. The negative effect of IFRS is concentrated among financially constrained firms. Furthermore, we show that the effect is more pronounced in countries with strong legal enforcement. Overall, our evidence highlights that financial reporting regulation can have a significant effect on how outside investors value corporate cash holdings across countries. 相似文献
79.
In this paper we address the impact of the introduction of the National Greenhouse and Energy Reporting scheme on corporate carbon reporting, and subsequently identify factors that influence the level of voluntary carbon reporting. A review of the literature demonstrates a large number of potential factors have been previously deployed to explain voluntary reporting practices; however, the analytical and empirical methods widely used in the literature have limiting statistical assumptions and confine analysis to a small number of explanatory factors. To address this limitation in prior research we apply advanced machine learning methods, such as gradient boosting machines and random forests, to identify predictive variables through analytical means. We compare the performance of machine learning methods with traditional methods such as logistic regression. We find that machine learning methods significantly outperform logistic regression and provide fundamentally different interpretations of the role and influence of different predictive variables on voluntary carbon reporting. While most variables were not statistically significant in the logit results, a number of key proxies for financial performance, corporate governance, and corporate social responsibility have out-of-sample predictive power of the level of voluntary carbon reporting in the machine learning analysis. 相似文献
80.
Zayyad Abdul‐Baki Roszaini Haniffa 《Journal of International Financial Management & Accounting》2020,31(2):169-190
The effectiveness of International Financial Reporting Standards (IFRS) is dependent on the strength of enforcement of accounting standards in a given country. This study explores the implications of the adoption of IFRS in Nigeria after the enforcement of accounting standards was strengthened. The strengthening of accounting standards enforcement, and the subsequent adoption of IFRS in Nigeria, was recommended by the World Bank to improve the country's regulatory outlook after a capital market crisis in 2007/2008 that was triggered by widespread accounting irregularities. Results indicate that accounting quality declined in Nigeria following the adoption of IFRS; while earnings management increased, timely loss recognition and earnings persistence reduced. Our study contributes to the burgeoning literature on IFRS adoption and concludes that the effect of IFRS adoption is contextual. Therefore, accounting regulatory institutions operating in a similar context to Nigeria should localize IFRS. 相似文献