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Abstract This study revisits the actions of the French audit regulator (H3C) and the French profession over the 2003–2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Our analysis highlights how these actors have navigated through the spatial and institutional contradictions that characterize public audit oversight in order to manage variable and opposing interests from one space to another. In particular, we show how conflicting national and transnational conceptions of professionalism and commercialism have developed to support different regulatory agendas. Our analysis of the spatial dynamics of public audit oversight allows us to propose a much less confrontational representation of the relationships between public audit regulators and the audit profession. We maintain that more attention should be paid to the spatial variants of commercialism and professionalism to better understand the development of audit regulation. 相似文献
3.
Auditees can play an active role in influencing staff auditors' professional judgment and skepticism. Yet, although it constitutes one of the main threats to auditor independence, very little is known about the means and extent of auditees' power during the audit engagement. To address this knowledge gap, our study focuses on a specific category of auditees, namely, auditees who have worked as auditors in large accounting firms. We interviewed 36 of these auditees and triangulated our findings with 11 interviews conducted with auditors. At the theoretical level, we conceptualize auditees' influence over auditors as intentional and active through the notion of “social power.” Overall, our analysis shows that the efficacy of auditees' power during the engagement materializes through the mobilization of two main power resources developed during their time at the firms: (i) expert knowledge of auditing techniques and (ii) social capital. On the one hand, relying on their cognitive authority, auditees' employ three different power strategies to constrain staff auditors' operational independence: stage-setting, teaching, and questioning. On the other hand, auditees' social capital can support the use of two additional strategies: attracting and monitoring. Our triangulation analysis confirms our findings and suggests that auditors may be aware of the threats to independence that auditee expertise and social capital pose. By focusing on auditees' agentic capabilities—that is, individuals' capabilities to consciously exert influence over the course of events—we reinterpret the pressures exerted by clients on auditors as the product of strategic actions and discuss substantive consequences for independence risk. 相似文献
4.
Bertrand Malsch 《Accounting, Organizations and Society》2011,36(7):456-476
In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective. 相似文献
5.
This article proposes an equilibrium theory of the organization of work in an economy with an implicit market for productive time. In this market, agents buy or sell productive time. This implicit market gives rise to the formation of teams, organized in hierarchies with one leader (buyer) at the top and helpers (sellers) below. Relative to autarky, hierarchical organization leads to higher within and between team payoffs/productivity inequality. This prediction is tested empirically in the context of professional road cycling. We show that 46% of performance inequality in the Tour de France is due to hierarchical organization within team whereas team composition only accounts for 6%. 相似文献
6.
We propose a procedure to take model risk into account in the computation of capital reserves. This addresses the need to make the allocation of capital reserves to positions in given markets dependent on the extent to which reliable models are available. The proposed procedure can be used in combination with any of the standard risk measures, such as Value-at-Risk and expected shortfall. 相似文献
7.
This paper develops a model of endogenous growth where agents are altruistic and value both the utilities of their parent and of their children. Individuals endogenously choose the number of their children, and arbitrate between financing education, leaving them some bequest and offering some gift to their parents. We establish the existence of three types of long run regime. Starting from a low level of human capital, an economy converges towards a stationary state associated with a constant output per worker, a high level of fertility and ascendant transfers. If the initial level of human capital is not too low, another stationary state jointly exists with a lower level of fertility and no transfer. Finally, starting from a high level of human capital, the economy experiences a steady growth of output per worker associated with a low fertility level and descendant transfers. We then assume that an economy is initially in the stationary underdevelopment regime with ascendant transfers, and we study the power of different policies to push the economy toward the growth regime. We successively consider a fertility control policy, an education subsidies policy, and the introduction of a pension system for the elderly. 相似文献
8.
The dominance of positivism in accounting research is at the root of a deep malaise felt by many scholars. Although the methodological limitations of positivist research, as well as the political and cultural foundations of its hegemony, have regularly been highlighted in the literature, the merits of interdisciplinarity are still denied by the major institutions dominating the field. The present paper argues that the case in favor of academic pluralism is nonetheless worth pursuing, because not only it represents a central feature of the interdisciplinary identity, but also because it provides support to those engaged in a relentless (and sometimes successful) bid for greater openness in accounting research. The paper's main goal is to promote and further this endeavor by moving the line of argument off the beaten track of methodology and domination in order to focus on morality. The largely unexplored terrain of morality can be used as a basis for original arguments supportive of intellectual pluralism that may help to raise awareness of alternative research avenues and possibilities – though it is important not to harbor unrealistic hopes. Drawing on Charles Taylors’ view of modernity, we highlight the richer moral background from which the current stress in the discipline on individualistic values and instrumental reason took its rise. As a result, we provide the accounting mainstream with the perspective of an alternative framework for its research agenda by (re)adopting an ethic of compassion. Merchant's (2008) analysis of the marginalization of interdisciplinary research in North America will be used as a critical basis and starting-point for our argument. 相似文献
9.
In Rome, on 16 March 1978, the Red Brigades kidnapped Aldo Moro. They kept him a prisoner for 55 days, and ultimately killed him. Why did they decide to kill Moro since it appears a posteriori that they did not improve their situation by doing so? Our paper answers this question by building mainly on the model of kidnapping by Selten (A simple game model of kidnapping. In: Henn R, Moeschlin O (eds) Mathematical economics and game theory. Lecture Notes in Economics and Mathematical Systems, vol. 141. Springer, Berlin, pp 139–156, 1977). We develop an integrated game-theoretic model that reliably captures both the problem of kidnapping for some sort of non-monetary ransom and the problem of assassination of prominent political figures. We embed our model within the historical evidence surrounding the Moro case. We show that, in the Moro case, there is a continuum of equilibria implying the death of the hostage. 相似文献
10.
Bertrand Crettez 《International Review of Economics》2017,64(4):357-366
Cooperative behavior is often observed in ordinary market transactions. To account for this observation, Robert Sugden proposes a team reasoning theory in which the common interest of team reasoners is defined by the notion of mutually beneficial practice. We study the relationships between mutually beneficial practices and Berge equilibria (a Berge equilibrium is a strategy profile such that a unilateral change of strategy by any one player cannot increase another player’s payoff). We propose two sufficient conditions under which a (strict) Berge equilibrium is a mutually beneficial practice. 相似文献