全文获取类型
收费全文 | 136453篇 |
免费 | 3927篇 |
国内免费 | 2篇 |
专业分类
财政金融 | 26245篇 |
工业经济 | 11351篇 |
计划管理 | 22020篇 |
经济学 | 29980篇 |
综合类 | 1477篇 |
运输经济 | 949篇 |
旅游经济 | 2585篇 |
贸易经济 | 22136篇 |
农业经济 | 6364篇 |
经济概况 | 17029篇 |
信息产业经济 | 7篇 |
邮电经济 | 239篇 |
出版年
2021年 | 871篇 |
2020年 | 1694篇 |
2019年 | 2479篇 |
2018年 | 2409篇 |
2017年 | 2582篇 |
2016年 | 2797篇 |
2015年 | 2166篇 |
2014年 | 3498篇 |
2013年 | 15750篇 |
2012年 | 4313篇 |
2011年 | 4310篇 |
2010年 | 3841篇 |
2009年 | 4493篇 |
2008年 | 4078篇 |
2007年 | 3416篇 |
2006年 | 3745篇 |
2005年 | 3690篇 |
2004年 | 3250篇 |
2003年 | 2946篇 |
2002年 | 2910篇 |
2001年 | 2576篇 |
2000年 | 2394篇 |
1999年 | 2243篇 |
1998年 | 2115篇 |
1997年 | 2123篇 |
1996年 | 1990篇 |
1995年 | 2000篇 |
1994年 | 2003篇 |
1993年 | 1957篇 |
1992年 | 1982篇 |
1991年 | 1885篇 |
1990年 | 1738篇 |
1989年 | 1604篇 |
1988年 | 1527篇 |
1987年 | 1553篇 |
1986年 | 1621篇 |
1985年 | 2393篇 |
1984年 | 2307篇 |
1983年 | 2107篇 |
1982年 | 1971篇 |
1981年 | 1931篇 |
1980年 | 1907篇 |
1979年 | 1822篇 |
1978年 | 1623篇 |
1977年 | 1609篇 |
1976年 | 1371篇 |
1975年 | 1253篇 |
1974年 | 1181篇 |
1973年 | 1171篇 |
1972年 | 872篇 |
排序方式: 共有10000条查询结果,搜索用时 281 毫秒
991.
Jenny Chu Patricia M. Dechow Kai Wai Hui Annika Yu Wang 《Contemporary Accounting Research》2019,36(4):1966-1998
This paper investigates whether maintaining a reputation for consistently beating analysts' earnings expectations can motivate executives to move from “within GAAP” earnings management to “outside of GAAP” earnings manipulation. We analyze firms subject to SEC enforcement actions and find that these firms consistently beat analysts' quarterly earnings forecasts in the three years prior to the manipulation period and continue to do so by smaller “beats” during the manipulation period. We find that manipulating firms beat expectations around 86 percent of the time in the 12 quarters prior to the manipulation period (versus 75 percent for control firms) and that manipulation often ends with a miss in expectations. We document that executives of manipulating firms face strong stock market and CEO pressure to perform. Prior to the manipulation period, these firms have high analyst optimism, growing institutional interest, and high market valuations, along with powerful CEOs. Further, we find that maintaining a reputation for beating expectations is more important than CEO overconfidence and is incremental to CEO equity incentives for explaining manipulation. Our results suggest that pressure to maintain a reputation for beating analysts' expectations can encourage aggressive accounting and, ultimately, earnings manipulation. 相似文献
992.
Ling Lei Lisic Linda A. Myers Timothy A. Seidel Jian Zhou 《Contemporary Accounting Research》2019,36(4):2521-2553
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower likelihood of subsequent auditor dismissal following an adverse internal control audit opinion when the audit committee has greater accounting expertise. In further analyses, we find that this lower likelihood of subsequent auditor dismissal occurs when at least two audit committee members possess accounting expertise. We also find some evidence that CFO influence (but not CEO influence) over the audit committee negates the increased likelihood of adverse internal control opinions when internal control material weaknesses likely exist, as well as the decreased likelihood of auditor dismissal following adverse internal control opinions. These findings have important implications for regulators and corporate nominating committees interested in promoting audit committee effectiveness. 相似文献
993.
Di Fang Michael R. Thomsen Rodolfo M. Nayga Aaron M. Novotny 《Southern economic journal》2019,86(1):83-105
We examine the effect of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) on the quality of household food purchases using the National Household Food Acquisition and Purchase Survey (FoodAPS) and propensity score matching. A healthy purchasing index (HPI) is used to measure nutritional quality of household food purchases. WIC foods explain the improvement in quality of food purchases, not self‐selection of more nutrition‐conscious households into the program. The improvement in purchase quality was driven entirely by WIC participating households who redeemed WIC foods during the interview week. There was no significant difference between WIC participants who did not redeem WIC foods and eligible nonparticipants. In this sample, there is no evidence that lack of access to clinics has adverse effects on participation nor is there evidence that HPI depends on supermarket access. A supervised machine learning process supports our main conclusion on the importance of WIC foods. 相似文献
994.
George R. Crowley 《Southern economic journal》2019,86(2):667-690
The foundational model of distributive politics predicts a positive relationship between the number of legislative districts and the level of inefficiency of projects approved by the legislature—Weingast, Shepsle, and Johnsen's “Law of 1/n.” This relationship has been tested extensively in the empirical literature, with mixed results. This article presents a model wherein passing the omnibus legislation typical of distributive politics is a costly process. The model predicts a nonlinear relationship between legislature size and spending as increasing the size of the legislature also increases the costs of collective action. Results from an empirical exercise based on U.S. state legislatures (1962–2014) are consistent with the proposed model, showing a 1/n effect which diminishes at the margin as the legislature's size increases, especially in the lower chamber. 相似文献
995.
996.
Prabath S. Morawakage Pulukkuttige D. Nimal Duminda Kuruppuarachchi 《Bulletin of Indonesian Economic Studies》2019,55(2):239-248
This paper investigates the equity risk premium puzzle in the Indonesian and Sri Lankan stock markets in order to identify the relationship between the volatility of excess returns and the equity risk premium. The asymmetric impact of negative shocks on the equity risk premium is also examined using threshold and exponential GARCH-M models. We analyse data on the excess returns of the Indonesian and Sri Lankan stock markets from 2004 to 2013, and we find that the impact of the conditional volatility of excess returns on the equity risk premium is not significant in either country. Instead, we find an impact from negative return shocks on the equity risk premium only in Sri Lanka. Therefore, we conclude that investors are not compensated for the conditional volatility of the excess returns in these two markets, while Sri Lankan investors are compensated for the risk of negative shocks. 相似文献
997.
998.
Michael A. Anderson Martin H. Davies Jos E. Signoret Stephen L. S. Smith 《Southern economic journal》2019,85(3):985-1004
We examine export pricing by Indian manufacturing firms in the early 2000s using a unique data set that matches firm characteristics with product and destination‐level trade data. We find that, in contrast to China and other countries, firm productivity is negatively associated with export prices, and export prices are negatively associated with distance while positively associated with remoteness. Our conjecture is that Indian innovation costs, which are higher than China's, drive down the scope for quality differentiation causing a negative association between productivity and prices. To the best of our knowledge, this is the first empirical evidence consistent with heterogenous goods and short quality ladders, a theoretical possibility noted in the study by Antoniades (2012), an outcome that arises here because of domestic Indian economic and regulatory features. 相似文献
999.
Douglas R. Ayres Terry L. Neal Lauren C. Reid Jonathan E. Shipman 《Contemporary Accounting Research》2019,36(1):82-107
The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions. 相似文献
1000.
David Boto-García Carlos Varela-Quintana Alvaro Muñiz 《Bulletin of economic research》2023,75(4):1209-1241
As on-field success is nowadays the main objective of European soccer clubs, good management needs to extract the highest sport success from the squad talent at hand. Because teams differ in their quality, performance needs to be compared with the best practice of comparable units. One remarkable source of heterogeneity across teams is the squad composition, which can produce gains from diversity together with communication costs. The paper studies the efficiency in sporting performance of soccer teams, paying attention to how the number of foreign players relates to productive inefficiency. Using data for 146 teams in the top 5 European leagues during 10 seasons, we estimate a double heteroskedastic True Random Effects Stochastic Frontier team production function. We find that (i) the number of passes, ball recoveries, and shots from the penalty area improve team efficiency, and (ii) a higher number of foreign players increase inefficiency. Our findings suggest that gains from squad diversity might be offset by communication costs. 相似文献