全文获取类型
收费全文 | 64篇 |
免费 | 1篇 |
专业分类
财政金融 | 16篇 |
工业经济 | 6篇 |
计划管理 | 4篇 |
经济学 | 27篇 |
贸易经济 | 5篇 |
农业经济 | 2篇 |
经济概况 | 5篇 |
出版年
2016年 | 1篇 |
2013年 | 1篇 |
2012年 | 1篇 |
2011年 | 1篇 |
2010年 | 2篇 |
2009年 | 2篇 |
2008年 | 3篇 |
2006年 | 4篇 |
2005年 | 3篇 |
2004年 | 1篇 |
2002年 | 1篇 |
2000年 | 1篇 |
1998年 | 1篇 |
1997年 | 1篇 |
1996年 | 2篇 |
1995年 | 2篇 |
1994年 | 1篇 |
1993年 | 4篇 |
1992年 | 1篇 |
1991年 | 2篇 |
1990年 | 1篇 |
1989年 | 1篇 |
1987年 | 2篇 |
1986年 | 3篇 |
1985年 | 3篇 |
1983年 | 1篇 |
1982年 | 3篇 |
1981年 | 2篇 |
1979年 | 2篇 |
1978年 | 2篇 |
1977年 | 1篇 |
1975年 | 2篇 |
1974年 | 3篇 |
1973年 | 1篇 |
1972年 | 2篇 |
1946年 | 1篇 |
排序方式: 共有65条查询结果,搜索用时 500 毫秒
11.
Ma and Hopkins' (1988) paper on accounting for goodwill derives insupportable conclusions because its analysis is based on an inappropriate paradigm. This comment presents a supportable rationale for capitalization and amortization of purchased goodwill and concludes that the 'unsolved puzzle' that Ma and Hopkins present is likely to be a corroborating example for the 'old' matching-based paradigm and a confounding example for the 'new' valuation-based alternative. 相似文献
12.
13.
14.
This response to Alexander (2010 ) clarifies the approach taken in Smieliauskas et al. (2008 ). Here we elaborate further on the significance of the accounting risk concept for fairness of presentation in financial reporting. In the process we show how Alexander's potentially important concept of accounting policy risk can be made operational via the concept of accounting risk. 相似文献
15.
16.
In this paper, we consider two hypotheses for the recent performance of real estate returns. The first is the random event argument that real estate is positively correlated with unanticipated inflation but that structural change in expected returns due to a change in the perceived sensitivity of returns to unanticipated inflation has not taken place. The second is the hedge demand argument that formulates the structural shift hypothesis. The paucity of real estate and other expectations data as well as the general identification problem make it extremely difficult to distinguish between these hypothesis. Our tests consist of estimates of inflation betas for various asset categories overtime as well as estimates of the hedge vector, . Although some support for the hedge argument is found, the results are not strong enough to reject the random event argument and conclude that a decline in the required return on real estate due to a relative increase in inflation beta drove returns during the 1970's. 相似文献
17.
18.
19.
On the Nature of Capital Adjustment Costs 总被引:3,自引:0,他引:3
This paper studies the nature of capital adjustment at the plant level. We use an indirect inference procedure to estimate the structural parameters of a rich specification of capital adjustment costs. In effect, the parameters are optimally chosen to reproduce a set of moments that capture the non-linear relationship between investment and profitability found in plant-level data. Our findings indicate that a model, which mixes both convex and non-convex adjustment costs, fits the data best. 相似文献
20.
This article applies an unrestricted two-regime threshold autoregressive (TAR) model with an autoregressive unit root to examine the sustainability of the balancing item of the balance of payments for Australia from the first quarter 1960 to the second quarter 2006. The main finding is that the balancing item of the balance of payments in Australia is characterised by a non-linear, but stationary, series meaning that the balancing item is sustainable. This result implies that short-run volatility in the balancing item has no effect on the reliability of reporting of the balancing item in the long-run. 相似文献