全文获取类型
收费全文 | 13725篇 |
免费 | 327篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 2481篇 |
工业经济 | 1174篇 |
计划管理 | 2322篇 |
经济学 | 2964篇 |
综合类 | 189篇 |
运输经济 | 118篇 |
旅游经济 | 197篇 |
贸易经济 | 2375篇 |
农业经济 | 687篇 |
经济概况 | 1529篇 |
信息产业经济 | 1篇 |
邮电经济 | 16篇 |
出版年
2021年 | 82篇 |
2020年 | 159篇 |
2019年 | 213篇 |
2018年 | 233篇 |
2017年 | 259篇 |
2016年 | 257篇 |
2015年 | 180篇 |
2014年 | 270篇 |
2013年 | 1341篇 |
2012年 | 401篇 |
2011年 | 446篇 |
2010年 | 397篇 |
2009年 | 444篇 |
2008年 | 360篇 |
2007年 | 406篇 |
2006年 | 341篇 |
2005年 | 266篇 |
2004年 | 293篇 |
2003年 | 279篇 |
2002年 | 300篇 |
2001年 | 256篇 |
2000年 | 291篇 |
1999年 | 248篇 |
1998年 | 250篇 |
1997年 | 249篇 |
1996年 | 241篇 |
1995年 | 209篇 |
1994年 | 220篇 |
1993年 | 213篇 |
1992年 | 263篇 |
1991年 | 243篇 |
1990年 | 198篇 |
1989年 | 165篇 |
1988年 | 159篇 |
1987年 | 203篇 |
1986年 | 202篇 |
1985年 | 268篇 |
1984年 | 287篇 |
1983年 | 267篇 |
1982年 | 236篇 |
1981年 | 236篇 |
1980年 | 225篇 |
1979年 | 245篇 |
1978年 | 151篇 |
1977年 | 145篇 |
1976年 | 102篇 |
1975年 | 132篇 |
1974年 | 96篇 |
1973年 | 95篇 |
1971年 | 77篇 |
排序方式: 共有10000条查询结果,搜索用时 8 毫秒
941.
942.
Helping behavior in a virtual crisis situation: effects of safety awareness and crisis communication
Incident evaluations show that bystanders tend to help: they do not wait for professionals to arrive, but act as required by the situation at hand. In the present study, we investigated how safety awareness (induced before an accident happened) and providing a course of action by emergency services affect helping behavior after witnessing a virtual accident with two victims. The main task of the participants was to arrive at a job interview in time. Safety awareness was manipulated by the specific organization they went to: either promoting safe traffic or healthy living. The results show that all participants were inclined to help. Participants who were primed towards safe traffic more often called the emergency number, but talked to the victim less often. Participants who had received specific courses of action moved the victim less often. In all, the results clearly indicate the value of effective risk communication (before an event occurs) and crisis communication (after an event has occurred), as both types of information improve the quality of actual helping behavior at the scene. 相似文献
943.
944.
945.
This case is designed to help you to understand one of the fundamental concepts underlying audits of financial statements: the impact of testing controls on the substantive audit testing to be conducted. When determining the nature, timing and extent of substantive testing, the auditor must consider the costs involved in testing controls and compare that cost to the savings in substantive testing that can occur by relying on the tested controls. In other words, the auditor trades off control testing and substantive testing to determine the best mix of procedures. Similarly, for substantive evidence, the auditor must determine the best mix of substantive analytical procedures and tests of details. In this case, you will assess the trade-offs between the various types of auditing procedures (tests of controls, substantive analytical procedures and tests of details) to determine the optimal audit strategy. 相似文献
946.
947.
Maria E. Nondorf Zvi Singer Haifeng You 《Advances in accounting, incorporating advances in international accounting》2012
This study examines whether firms surrounding the Sarbanes–Oxley Section 404 market value compliance threshold behave opportunistically to reduce their market value to avoid compliance with Section 404. We find evidence that those firms reduce their market value temporarily during threshold measurement quarters, whereas control firms experience increasing market value. We find strong evidence of dampened stock returns and some evidence of insider trading as means to reduce the float. Additionally, we find that downward earnings management is used as a mechanism to alter investors’ expectations of firm value in order to temporarily reduce stock prices. We consider this opportunistic evidence of regulatory avoidance. Finally, we find that the likelihood of avoidance increases with the power of the CEO and decreases with the strength of the monitoring of the CEO, which suggest that avoidance is more likely to happen in firms with poor corporate governance mechanisms. 相似文献
948.
We provide large sample evidence that credible hedge commitments reduce the agency costs of debt and that accounting conservatism enhances hedge commitments. We examine 2,338 bank loans entered into by 263 mandatory derivative users that are contractually obligated by interest rate protection covenants, 709 voluntary derivative users, and 1,366 non-users. We show that loan contracts are more likely to include interest rate protection covenants when borrowers are less likely to maintain the hedge position once the financing is completed. We find that borrowers who credibly commit to hedge using these covenants significantly reduce their interest rates. While we do not find an average interest savings for voluntary derivative users, we do find a reduction in their loan rates when they practice conservative financial reporting. Our results suggest that accounting conservatism helps borrowers resolve shareholder-creditor conflicts by committing to maintain their hedge positions after completing debt financing. 相似文献
949.
Erlend E. B? Peter J. Lambert Thor O. Thoresen 《International Tax and Public Finance》2012,19(5):625-640
Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity (HE) failures, or horizontal inequity (HI). HE and HI have a firm grip on assessment of fair tax policies, both from an academic point of view and in general public debate. The dual income tax system of Norway was modified by the tax reform of 2006 precisely because the previous schedule failed to deliver equal tax treatment of equals. This paper discusses the meaning and measurement of HI effects of dual income tax systems, and evaluates the development of HI for Norway over the time period 2000–2008 using microdata. A copula-based identification strategy efficiently establishes a framework for evaluations of HI over time. The dual income tax system and the early announcement of its impending revision during the period under examination created measurement problems which we had to account for by defining a new income concept for the empirical strategy. As expected, we find less HI in Norway after the reform of 2006. 相似文献
950.
James E. Cicon Stephen P. Ferris Armin J. Kammel Gregory Noronha 《European Financial Management》2012,18(4):620-648
Using Latent Semantic Analysis techniques to analyse the corporate governance codes of 23 EU nations, we obtain a number of new findings regarding their thematic content, variability, and convergence. We determine that these codes can be decomposed into five common themes, with substantial cross‐sectional variability in their relative importance. We also find that the themes contained in these codes cluster in ways that are not fully consistent with the legal regime classifications of La Porta et al. (1997) , leading us to construct two new country clusters. We further discover that the identity of the code issuer (e.g., government versus stock exchange) is important in explaining a code's primary theme as well as changes in theme prominence over time. Finally, we fail to find evidence of an unchecked thematic convergence towards an Anglo‐Saxon model of corporate governance, with some code themes converging to UK practices while others diverge. 相似文献