全文获取类型
收费全文 | 111篇 |
免费 | 8篇 |
专业分类
财政金融 | 23篇 |
工业经济 | 1篇 |
计划管理 | 30篇 |
经济学 | 27篇 |
运输经济 | 3篇 |
旅游经济 | 2篇 |
贸易经济 | 23篇 |
农业经济 | 2篇 |
经济概况 | 8篇 |
出版年
2023年 | 2篇 |
2022年 | 1篇 |
2021年 | 1篇 |
2020年 | 2篇 |
2019年 | 3篇 |
2018年 | 2篇 |
2017年 | 5篇 |
2016年 | 4篇 |
2015年 | 3篇 |
2014年 | 5篇 |
2013年 | 16篇 |
2012年 | 3篇 |
2011年 | 4篇 |
2010年 | 6篇 |
2009年 | 5篇 |
2008年 | 1篇 |
2007年 | 5篇 |
2006年 | 1篇 |
2005年 | 2篇 |
2004年 | 2篇 |
2003年 | 5篇 |
2002年 | 1篇 |
2001年 | 2篇 |
2000年 | 5篇 |
1999年 | 2篇 |
1998年 | 2篇 |
1997年 | 5篇 |
1996年 | 1篇 |
1994年 | 3篇 |
1992年 | 1篇 |
1991年 | 4篇 |
1990年 | 3篇 |
1986年 | 1篇 |
1985年 | 2篇 |
1984年 | 1篇 |
1983年 | 2篇 |
1982年 | 3篇 |
1981年 | 1篇 |
1980年 | 1篇 |
1970年 | 1篇 |
排序方式: 共有119条查询结果,搜索用时 31 毫秒
11.
12.
13.
Using a comprehensive sample of non-earnings 8-K filings from 2005 to 2013, we examine whether firms strategically report mandatory and voluntary news. In particular, we examine whether firms report negative news when investor attention is low and whether they bundle positive and negative news. Our findings support the notion that managers believe in the existence of investor inattention and strategically report negative news after trading hours. These results particularly apply to public firms, where equity market pressures provide stronger incentives to mitigate market reaction to news by exploiting investor inattention. Further analysis of the market reaction to strategic disclosure uncovers no evidence of investor inattention, consistent with market efficiency. We also observe that public firms are more likely to strategically disclose through news bundling and that the likelihood of this increases with the likelihood of strategic disclosure through timing. 相似文献
14.
Mark Segal 《Research in Accounting Regulation》2009,21(1):56-59
The paper examines certain recent developments concerning the extent to which tax accrual workpapers are subject to discovery by third parties. One context in which this issue has arisen has involved IRS efforts to attain such workpapers from accountants in the course of conducting a tax audit. Arguments raised in an effort to protect such workpapers from discovery have included: the attorney-client privilege, tax practitioner privilege and work product doctrine. Assertion of the work product doctrine has met with some success in recent cases, e.g., Roxworthy and Textron. Included among the topics discussed in this paper are the IRS definition of tax accrual workpapers, standards and rules concerning the application and waiver of the work product doctrine, and the recent United States District Court decision in the Textron case. 相似文献
15.
This article develops a sociological theory of ambivalence to explain several puzzling and contradictory ethical attitudes of business people: (1) a simultaneous disposition to comparatively more self-interested and more charitable behavior than many other occupational groups and (2) a moderate level of receptiveness to inculcation of moral principles through social channels such as higher education. We test the theory by comparing the way that business students rate the ethical acceptability of various ethically challenging scenarios with the way that criminal justice students rate these same scenarios. We also explore the malleability of ethical views by measuring differences between the responses of sophomores and seniors. The data generally support hypotheses based on a theory of ambivalence. At the same time, however, we also report on findings that suggest alternative explanations to ambivalence. 相似文献
16.
Abstract In 2002, the European Union (EU) Parliament passed a regulation that requires consolidated and simple accounts for all companies listed in the EU to use International Financial Reporting Standards (IFRS) for fiscal years starting after 1 January 2005. This change in accounting systems will have a large impact on the information environment for EU companies. This paper provides a review of the literature on adoption of different Generally Accepted Accounting Principles (GAAP). We thus provide background and guidance for researchers studying the change in accounting quality following widespread IFRS adoption in the EU. We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides. 相似文献
17.
Within the context of the return from long-term travel, this paper uncovers the transitional and at times traumatic nature of return for 24 OE (overseas experience) travellers. Important considerations are raised in respect of easing repatriation distress among those returning from long-term travel. Contributing an understanding of the experience of return from travel, this paper proffers that return to the place one left to travel from does not necessarily mark the end of the journey. Conversely, it can mark a new beginning. As such, we argue that a broader framework for examining the travel experience is called for; notably, one that extends the examination of the travel experience to the return phase and beyond. 相似文献
18.
Exploiting heterogeneous variations in labour cost increases due to Japan's 2003 social insurance premium reform as a natural experiment, we estimate the impacts of the increased social insurance premiums on employment, working hours and payroll costs. Using the difference‐in‐differences method with establishment fixed effects, we find that firms reduce the number of employees and increase average annual earnings from longer working hours in response to an exogenous increase in labour costs without productivity gains. Firms manage to pay for this increase in the average wage paid to the remaining workers by reducing the number of employees to keep total payroll costs unchanged. In contrast, since social insurance premiums are shared equally between employees and employers, firms pay the remaining half premiums that they are imposed with. Sub‐sample analyses show that firms adhering to a labour hoarding policy did fire many workers taking advantage of the 2003 reform. This may indicate that the reform provided a good excuse to cut employment in firms that had been forced to comply with a labour hoarding policy even in an over‐employment situation, which is more likely in sectors and countries where dismissals are rigorously regulated. 相似文献
19.
20.
Paul Feuerstadt Laura Stong David N. Dahdal Naomi Sacks Kathleen Lang 《Journal of medical economics》2020,23(6):603-609
AbstractAims: This study aimed to evaluate all-cause economic outcomes, healthcare resource utilization (HRU), and costs in patients with Clostridioides difficile infection (CDI) and recurrent CDI (rCDI) using commercial claims from a large database representing various healthcare settings.Materials and methods: A retrospective analysis of commercial claims data from the IQVIA PharMetrics Plus database was conducted for patients aged 18–64 years with CDI episodes requiring inpatient stay with CDI diagnosis code or an outpatient medical claim for CDI plus a CDI treatment. Index CDI episodes occurred between 1 January 2010 and 30 June 2017, including only those where patients were observable 6 months before and 12 months after the index episode. Each CDI episode was followed by a 14-d claim-free period. rCDI was defined as another CDI episode within an 8-week window following the claim-free period. HRU, all-cause direct medical costs and time to rCDI were calculated over 12 months and stratified by number of rCDI episodes.Results: A total of 46,571 patients with index CDI were included. Mean time from one CDI episode to the next was approximately 1 month. In the 12-month follow-up period, those with no recurrence had 1.4 inpatient visits per person and those with 3 or more recurrences had 5.8. Most patients with 3 or more recurrences had 2 or more hospital admissions. The mean annual, total all-cause direct medical costs per patient were $71,980 for those with no recurrence and $207,733 for those with 3 or more recurrences.Limitations: The study included individuals 18–64 years only. A stringent definition of rCDI was used, which may have underestimated the incidence of rCDI.Conclusions: CDI and rCDI are associated with substantial healthcare resource utilization and direct medical costs. Timing of recurrences can be predictable, providing a window of opportunity for interventions. Prevention of multiple rCDI appears essential to reduce healthcare costs. 相似文献