全文获取类型
收费全文 | 13020篇 |
免费 | 293篇 |
国内免费 | 1篇 |
专业分类
财政金融 | 2383篇 |
工业经济 | 1119篇 |
计划管理 | 2168篇 |
经济学 | 2842篇 |
综合类 | 184篇 |
运输经济 | 94篇 |
旅游经济 | 192篇 |
贸易经济 | 2237篇 |
农业经济 | 674篇 |
经济概况 | 1414篇 |
信息产业经济 | 1篇 |
邮电经济 | 6篇 |
出版年
2020年 | 140篇 |
2019年 | 179篇 |
2018年 | 212篇 |
2017年 | 228篇 |
2016年 | 227篇 |
2015年 | 162篇 |
2014年 | 244篇 |
2013年 | 1249篇 |
2012年 | 362篇 |
2011年 | 415篇 |
2010年 | 352篇 |
2009年 | 408篇 |
2008年 | 337篇 |
2007年 | 389篇 |
2006年 | 325篇 |
2005年 | 254篇 |
2004年 | 272篇 |
2003年 | 249篇 |
2002年 | 289篇 |
2001年 | 245篇 |
2000年 | 267篇 |
1999年 | 229篇 |
1998年 | 237篇 |
1997年 | 241篇 |
1996年 | 231篇 |
1995年 | 201篇 |
1994年 | 213篇 |
1993年 | 212篇 |
1992年 | 259篇 |
1991年 | 234篇 |
1990年 | 188篇 |
1989年 | 164篇 |
1988年 | 156篇 |
1987年 | 201篇 |
1986年 | 190篇 |
1985年 | 265篇 |
1984年 | 286篇 |
1983年 | 267篇 |
1982年 | 234篇 |
1981年 | 233篇 |
1980年 | 225篇 |
1979年 | 234篇 |
1978年 | 150篇 |
1977年 | 142篇 |
1976年 | 103篇 |
1975年 | 131篇 |
1974年 | 95篇 |
1973年 | 95篇 |
1972年 | 72篇 |
1971年 | 77篇 |
排序方式: 共有10000条查询结果,搜索用时 15 毫秒
161.
162.
163.
164.
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
165.
Steve Lin William N. Riccardi Changjiang Wang Patrick E. Hopkins Gary Kabureck 《Contemporary Accounting Research》2019,36(2):588-628
One of the primary objectives of both adoption of IFRS and convergence between IFRS and U.S. GAAP is to increase financial statement comparability. Using a unique setting in Germany, we compare the effectiveness of these two approaches in achieving this desired outcome. Our empirical tests show that both adoption and convergence lead to an increase in comparability after the new enforcement regulation in 2005. However, difference‐in‐differences tests show that adoption does not lead to a significant incremental increase in comparability beyond convergence. The findings of this study should be of interest to regulators and standard setters as they assess alternative methods of aligning domestic standards with IFRS. 相似文献
166.
Michael A. Anderson Martin H. Davies Jos E. Signoret Stephen L. S. Smith 《Southern economic journal》2019,85(3):985-1004
We examine export pricing by Indian manufacturing firms in the early 2000s using a unique data set that matches firm characteristics with product and destination‐level trade data. We find that, in contrast to China and other countries, firm productivity is negatively associated with export prices, and export prices are negatively associated with distance while positively associated with remoteness. Our conjecture is that Indian innovation costs, which are higher than China's, drive down the scope for quality differentiation causing a negative association between productivity and prices. To the best of our knowledge, this is the first empirical evidence consistent with heterogenous goods and short quality ladders, a theoretical possibility noted in the study by Antoniades (2012), an outcome that arises here because of domestic Indian economic and regulatory features. 相似文献
167.
168.
169.
170.