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1.
With increased regulatory focus on audits and concerns about whether audit regulation is achieving its stated aims, it is timely to investigate how regulator inspection of audit files and partner rotations may be affecting staffing decisions. This is an important issue, which affects all audits, as the calibre of staff allocated across engagements impacts the quality of audit work delivered. This study reports the results of an experiment where auditor participants allocate staff across two audits, where regulation anticipated (none, inspection, rotation) and a client request for the best staff (absent, present) are manipulated between‐subjects. We find that auditors allocate lower calibre staff when neither an inspection nor rotation is anticipated than when either is anticipated. When an inspection is anticipated, auditors allocate staff with more knowledge and compliance skills. When a rotation is anticipated, auditors allocate staff with more people skills. A client request for the best staff only has an effect when a partner is due to be rotated, where auditors allocate staff with more people skills in response to the client request. Our findings provide greater understanding of staffing decisions, which may affect audit quality if concerns around audit inspections and partner rotations are perceived by auditors as more important than the underlying risk or complexity of an engagement when allocating staff. 相似文献
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Bruce Ian Carlin Bhagwan Chowdhry Mark J. Garmaise 《Journal of Financial Intermediation》2012,21(2):268-286
We study a firm’s investment in organization capital by analyzing a dynamic model of language development and intrafirm communication. We show that firms with richer internal language (i.e., more organization capital) have lower employee turnover, and higher diversity in skill and wages among incumbents who are promoted from within the firm. Our results also suggest that firms in rapidly changing industries are less likely to invest in organization capital, and are more likely to have high managerial turnover. Finally, our model shows that employment protection regulations lead to more investment in organization capital but less innovation. 相似文献
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Governments at all levels have assumed greater responsibility for, and involvement in, tourism destination planning and development. In the post-Brundtland era local governments in particular have been under closer scrutiny for their role in driving the sustainable development agenda in tourism destination contexts. Yet, a notable research gap still exists despite the increased focus on local government, particularly in terms of empirical research investigating the roles and responsibilities of local government in addressing sustainable tourism development. Given this context, this paper explores the role of local government in facilitating, or indeed inhibiting, sustainable development objectives in a tourism destination context. To assess this issue, it uses in-depth interviews with local government representatives and key destination stakeholders from five local government areas in Queensland, Australia. It shows that local government had assumed responsibility for facilitating the sustainable tourism agenda, due to the absence of strong industry leadership and due to top-down directives from state and federal governments. However, power struggles, tokenistic public participation and the strong influence of the local government authority in local governance structures were found to be inhibitors to sustainable tourism development. 相似文献
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In an earlier edition of this journal, we published evidence relating to the nature of discount rates chosen by a sample of large Australian‐listed firms in the context of their goodwill impairment testing ( Carlin and Finch 2009 ). We argued that our evidence suggested that the rigour of the International Financial Reporting Standards (IFRS) goodwill impairment testing process was being undermined by inappropriate choice of discount rates on the part of many firms. In a commentary published alongside our article, questions were raised as to the validity of our conclusions and the methodology we applied in our study ( Gallery 2009 ). Subsequently, Bradbury has also contributed to the debate, raising similar concerns to those voiced by Gallery ( Bradbury 2010 ). In this brief paper, we provide further and better particulars in relation to our original dataset in a bid to assist those who have taken an interest in this debate to further inform their view of the merits (or otherwise) of the case we made in our original article. 相似文献
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Paul S. Carlin Michael P. Kidd Patrick M. Rooney Brian Denton 《Southern economic journal》2013,80(1):127-146
We focus on understanding the role of productivity in determining wage structure differences between men and women in academia. The data arise from a pay equity study carried out in a single midwestern U.S. university over the 1996–1997 academic year. Econometric results confirm that external market forces exert influence over both male and female salary. But peer review ratings play a significant role in male but not female earnings determination, with similar results for objective measures of research, teaching, and service. 相似文献
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Malcolm Dowling 《The Australian economic review》1998,31(1):80-81
Monetary policy was ineffective in dealing with the 1997 Asian macroeconomic crisis. Fiscal policy might have been more effective but was not considered for a variety of reasons. 相似文献
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Discount rate selection represents a centrally material factor impacting valuation models. Given the strong reliance on discounted cash flow modelling as a basis for determining an asset's recoverable amount, the judgement exercised by reporting entities regarding rate selection is of paramount importance in influencing the outcomes of the impairment testing process conducted under International Financial Reporting Standards (IFRS). The discretion surrounding rate selection could be used opportunistically to avoid or manage the timing of impairment losses to the detriment of transparency, comparability and decision usefulness. This study provides evidence consistent with the opportunism on the part of financial statement preparers, by demonstrating the existence of variances between independently generated risk‐adjusted discount rates and those disclosed as having been used by a sample of large listed Australian companies. 相似文献