全文获取类型
收费全文 | 16334篇 |
免费 | 356篇 |
专业分类
财政金融 | 3117篇 |
工业经济 | 1414篇 |
计划管理 | 2724篇 |
经济学 | 3426篇 |
综合类 | 166篇 |
运输经济 | 144篇 |
旅游经济 | 297篇 |
贸易经济 | 2451篇 |
农业经济 | 781篇 |
经济概况 | 2166篇 |
信息产业经济 | 1篇 |
邮电经济 | 3篇 |
出版年
2021年 | 109篇 |
2020年 | 186篇 |
2019年 | 247篇 |
2018年 | 354篇 |
2017年 | 344篇 |
2016年 | 310篇 |
2015年 | 220篇 |
2014年 | 369篇 |
2013年 | 1700篇 |
2012年 | 485篇 |
2011年 | 491篇 |
2010年 | 471篇 |
2009年 | 549篇 |
2008年 | 478篇 |
2007年 | 411篇 |
2006年 | 384篇 |
2005年 | 319篇 |
2004年 | 336篇 |
2003年 | 341篇 |
2002年 | 323篇 |
2001年 | 318篇 |
2000年 | 348篇 |
1999年 | 310篇 |
1998年 | 295篇 |
1997年 | 300篇 |
1996年 | 277篇 |
1995年 | 251篇 |
1994年 | 247篇 |
1993年 | 288篇 |
1992年 | 259篇 |
1991年 | 257篇 |
1990年 | 246篇 |
1989年 | 228篇 |
1988年 | 216篇 |
1987年 | 188篇 |
1986年 | 223篇 |
1985年 | 304篇 |
1984年 | 289篇 |
1983年 | 281篇 |
1982年 | 232篇 |
1981年 | 231篇 |
1980年 | 246篇 |
1979年 | 207篇 |
1978年 | 177篇 |
1977年 | 169篇 |
1976年 | 149篇 |
1975年 | 134篇 |
1974年 | 118篇 |
1973年 | 113篇 |
1972年 | 84篇 |
排序方式: 共有10000条查询结果,搜索用时 0 毫秒
991.
Timothy K. M. Beatty Marianne P. Bitler Xinzhe Huang Cheng Cynthia van der Werf 《Southern economic journal》2019,86(1):18-48
It is well documented that individuals do not spend the Supplemental Nutrition Assistance Program (SNAP) benefits smoothly over the month after receipt. Rather, recipients spend a disproportionate share of benefits at the beginning of the benefit month. This has costs for recipients and stores. There is also evidence that other income streams, such as Social Security and paychecks, are not spent smoothly. The presence of these other income streams may bias estimates of the effects of this SNAP cycle on consumption for working SNAP beneficiaries and those who receive other government benefits. We use data from United States Department of Agriculture's National Household Food Acquisition and Purchase Survey to explore how the SNAP cycle is affected by accounting for these other income streams. We find suggestive evidence that the cycle is more pronounced for workers who are paid on a weekly or monthly basis, but little evidence that cycles in other income streams mitigate or exacerbate the SNAP cycle. 相似文献
992.
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
993.
Benjamin C. Ayers Jeri K. Seidman Erin M. Towery 《Contemporary Accounting Research》2019,36(1):326-358
This study uses a confidential data set of firms assigned to the Internal Revenue Service's Coordinated Industry Case (CIC) program to examine the effect of audit certainty on firms' tax reporting behavior. We first model the determinants of assignment to the program. Although the ability and incentive to avoid taxes are related to CIC assignment, we find that the IRS assigns firms primarily based on size and complexity. We then test whether audit certainty has a detectable effect on tax payments. Our results show that tax payments do not change when firms enter the CIC program, suggesting the CIC program does not have higher deterrence or enforcement effects relative to the IRS's standard selection and audit process for large corporations not included in the CIC program. However, supplemental analysis suggests that audit certainty does alter managers' expectations regarding future tax payments. Our paper provides new empirical evidence on the strategic game between the taxpayer and the tax authority and has important implications for tax authorities as they consider the costs and benefits of certain audit programs. 相似文献
994.
Ryan Baxter Jean C. Bedard Rani Hoitash Ari Yezegel 《Contemporary Accounting Research》2013,30(4):1264-1295
This paper investigates factors associated with high‐quality Enterprise Risk Management (ERM) programs in financial services firms, and whether ERM quality enhances performance and signals credibility to the financial markets. ERM, developed with the assistance of the accounting profession, provides a framework and plan to integrate management of all sources of risk. Challenged by measurement difficulties common to research on management control systems, prior ERM studies present mixed findings. Using ERM quality ratings of financial companies by Standard & Poor's, we find that higher ERM quality is associated with greater complexity, less resource constraint, and better corporate governance. Controlling for such characteristics, we find that higher ERM quality is associated with improved accounting performance. Results show a market reaction to signals of enhanced management control from initial ERM quality ratings and rating revisions, and a stronger response to earnings surprises for firms with higher ERM quality. Focusing on the recent global financial crisis, our analysis suggests that there is no relation between ERM quality and market performance prior to and during the market collapse. However, returns of higher ERM quality companies are higher during the market rebound. Overall, results reveal that firm performance and value are enhanced by high‐quality controls that integrate risk management efforts across the firm, enabling better oversight of managers' risk‐taking behavior and aligning that behavior with the strategic direction of the company. 相似文献
995.
James C. Cox Elinor Ostrom Vjollca Sadiraj James M. Walker 《Southern economic journal》2013,79(3):496-512
Social dilemmas characterize decision environments in which individuals' exclusive pursuit of their own material self‐interest can produce inefficient allocations. Social dilemmas are most commonly studied in provision games, such as public goods games and trust games, in which the social dilemma can be manifested in foregone opportunities to create surplus. Appropriation games are sometimes used to study social dilemmas that can be manifested in destruction of surplus, as is typical in common‐pool resource extraction games. A central question is whether social dilemmas are more serious for inhibiting creation of surplus or in promoting its destruction. This question is addressed in this study with an experiment involving three pairs of payoff‐equivalent provision and appropriation games. Some game pairs are symmetric, whereas others involve asymmetric power relationships. We find that play of symmetric provision and appropriation games produces comparable efficiency. In contrast, power asymmetry leads to significantly lower efficiency in an appropriation game than in a payoff‐equivalent provision game. This outcome can be rationalized by reciprocal preference theory but not by models of unconditional social preferences. 相似文献
996.
997.
998.
Brant E. Christensen Steven M. Glover Thomas C. Omer Marjorie K. Shelley 《Contemporary Accounting Research》2016,33(4):1648-1684
Projects seeking to define, measure, and evaluate audit quality are on the agendas of auditing standards setters as well as audit firms. The Public Company Accounting Oversight Board (PCAOB) currently provides information regarding audit quality through the release of inspection reports, and the Board intends to establish and report audit quality indicators. To provide additional perspective on audit quality, we obtain auditors' and investors' views, definitions, and indicators of audit quality. We find that investors' definitions of audit quality focus more on inputs to the audit process than do auditors', and that investors view the number of PCAOB deficiencies as an indicator of overall firm quality. We find a consensus that auditor characteristics may be the most important determinants of audit quality, and that restatements may be the most readily available signal of low audit quality. We relate responses to a general audit quality framework, provide support for archival audit research, and identify additional disclosures that participants suggest could signal audit quality. Taken together, we provide evidence regarding the construct of audit quality in the post‐SOX environment, evaluate many of the audit quality indicators proposed by the PCAOB, and suggest avenues for future research. 相似文献
999.
Brent C Smith 《Atlantic Economic Journal》2012,40(3):253-271
Utilizing a sample of loan originations, the distribution of the market served by the Federal Housing Administration (FHA) and conventional lenders is modeled through this current cycle. Results indicate that FHA market shares in the early years of the observation period (2003 through 2006) are concentrated in zip codes with higher economic risk characteristics and obtained by high risk borrowers. FHA is forced to accept lower quality loans as competition from more nimble private lenders with lower access hurdles and more rapid processing expanded into markets traditionally served by FHA. Unexpectedly, the analysis also reveals that the distribution of FHA loans fails to exhibit a targeted racial bias toward neighborhoods with African American Concentration. 相似文献
1000.
Cash Management, Payment Patterns and the Demand for Money 总被引:1,自引:1,他引:1
Willem C. Boeschoten 《De Economist》1998,146(1):117-142
We analyse cash management and payments behaviour using 1990–1994 panel data for Dutch households. The results largely confirm the transactions demand for money theory, including an income elasticity of substantially less than one, and they are consistent with the hypothesis of technology resulting in households' economizing on currency balances. The results indicate up to 40 per cent lower transactions balances in the future, which is affirmed by direct questioning on future expectations. The effect on total money outstanding is considerably lower, due to significant amounts of missing money in hoards, which are insensitive to new developments in the payments system. 相似文献