全文获取类型
收费全文 | 138463篇 |
免费 | 3850篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 26075篇 |
工业经济 | 11634篇 |
计划管理 | 22239篇 |
经济学 | 30038篇 |
综合类 | 1490篇 |
运输经济 | 963篇 |
旅游经济 | 2498篇 |
贸易经济 | 23803篇 |
农业经济 | 6167篇 |
经济概况 | 17112篇 |
信息产业经济 | 7篇 |
邮电经济 | 288篇 |
出版年
2021年 | 841篇 |
2020年 | 1628篇 |
2019年 | 2375篇 |
2018年 | 2397篇 |
2017年 | 2542篇 |
2016年 | 2714篇 |
2015年 | 2100篇 |
2014年 | 3408篇 |
2013年 | 15330篇 |
2012年 | 4240篇 |
2011年 | 4239篇 |
2010年 | 3757篇 |
2009年 | 4371篇 |
2008年 | 3987篇 |
2007年 | 3346篇 |
2006年 | 3630篇 |
2005年 | 3631篇 |
2004年 | 3214篇 |
2003年 | 2974篇 |
2002年 | 2927篇 |
2001年 | 2721篇 |
2000年 | 2638篇 |
1999年 | 2502篇 |
1998年 | 2384篇 |
1997年 | 2387篇 |
1996年 | 2270篇 |
1995年 | 2068篇 |
1994年 | 2098篇 |
1993年 | 2069篇 |
1992年 | 2112篇 |
1991年 | 2024篇 |
1990年 | 1889篇 |
1989年 | 1717篇 |
1988年 | 1654篇 |
1987年 | 1659篇 |
1986年 | 1744篇 |
1985年 | 2510篇 |
1984年 | 2399篇 |
1983年 | 2204篇 |
1982年 | 2062篇 |
1981年 | 1978篇 |
1980年 | 1949篇 |
1979年 | 1878篇 |
1978年 | 1679篇 |
1977年 | 1639篇 |
1976年 | 1394篇 |
1975年 | 1297篇 |
1974年 | 1192篇 |
1973年 | 1191篇 |
1972年 | 903篇 |
排序方式: 共有10000条查询结果,搜索用时 296 毫秒
311.
Gorm Gabrielsen Jeffrey D. Gramlich & Thomas Plenborg 《Journal of Business Finance & Accounting》2002,29(7&8):967-988
This study employs Danish data to examine the empirical relationship between the proportion of managerial ownership and two characteristics of accounting earnings: the information content of earnings and the magnitude of discretionary accruals. In previous research concerning American firms, Warfield et al. (1995) document a positive relationship between managerial ownership and the information content of earnings, and a negative relationship between managerial ownership and discretionary accruals. We question the generality of the Warfield et al. result, as the ownership structure found in most other countries, including Denmark, deviates from the US ownership configuration. In fact, Danish data indicate that the information content of earnings is inversely related to managerial ownership. 相似文献
312.
W. Scott Bauman C. Mitchell Conover Don R. Cox 《The Journal of Financial Research》2002,25(2):169-186
Previous research finds that large companies previously judged to be excellent growth companies have subsequently been poor investments. We examine small companies selected by Business Week on the basis of multiple criteria used in annual articles featuring highly rated growth companies. We study the investment performance over the three years before eleven annual Business Week publications and the three years after publication. We find positive excess returns in the pre‐publication period, but negative excess returns in the post‐publication period. This reversal in investment performance appears to be due to a mean‐reversion tendency in operating performance, in which the earnings and the past rates of return on capital of such companies subsequently decrease significantly. 相似文献
313.
Analysis of firm investment behavior during 1982–1993 shows that the Tax Reform Act of 1986 (TRA 86) Public Law No. 99-514 substantially affects both purchases and leases of depreciable assets. The changes in the regular corporate income tax rules are shown to lower asset acquisition. The effect of the alternative minimum tax (AMT) is found to vary with the debt share in firms’ capital structure and with the frequency of AMT exposure during the life of the assets acquired. On average, TRA86 depresses asset purchases less for firms that are subject to the AMT: AMT somewhat mitigates the negative effects of the regular tax rules. 相似文献
314.
The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date. 相似文献
315.
Peter Ove Christensen Joel S. Demski & Hans Frimor 《Journal of Accounting Research》2002,40(4):1071-1090
We emphasize the role of accounting policies, and their audit, in an earnings management setting. We use a two–period agency in which three frictions interact: the agent privately observes action (or effort) supply and output, and the initial contract is subject to renegotiation. This creates a setting in which both players' behavior is of concern, and, importantly, information rationing is efficient. Moreover, this information rationing is directly interpretable as being produced by an accounting policy whose application is ensured by an auditor. 相似文献
316.
317.
318.
319.
320.