全文获取类型
收费全文 | 13455篇 |
免费 | 240篇 |
专业分类
财政金融 | 2425篇 |
工业经济 | 1129篇 |
计划管理 | 2257篇 |
经济学 | 3131篇 |
综合类 | 150篇 |
运输经济 | 86篇 |
旅游经济 | 202篇 |
贸易经济 | 2671篇 |
农业经济 | 559篇 |
经济概况 | 1029篇 |
信息产业经济 | 6篇 |
邮电经济 | 50篇 |
出版年
2023年 | 52篇 |
2021年 | 139篇 |
2020年 | 120篇 |
2019年 | 158篇 |
2018年 | 341篇 |
2017年 | 361篇 |
2016年 | 363篇 |
2015年 | 162篇 |
2014年 | 223篇 |
2013年 | 1374篇 |
2012年 | 575篇 |
2011年 | 606篇 |
2010年 | 287篇 |
2009年 | 365篇 |
2008年 | 366篇 |
2007年 | 369篇 |
2006年 | 414篇 |
2005年 | 1213篇 |
2004年 | 725篇 |
2003年 | 452篇 |
2002年 | 315篇 |
2001年 | 268篇 |
2000年 | 236篇 |
1999年 | 226篇 |
1998年 | 234篇 |
1997年 | 225篇 |
1996年 | 201篇 |
1995年 | 165篇 |
1994年 | 153篇 |
1993年 | 178篇 |
1992年 | 159篇 |
1991年 | 159篇 |
1990年 | 133篇 |
1989年 | 113篇 |
1988年 | 115篇 |
1987年 | 100篇 |
1986年 | 117篇 |
1985年 | 182篇 |
1984年 | 195篇 |
1983年 | 154篇 |
1982年 | 160篇 |
1981年 | 148篇 |
1980年 | 155篇 |
1979年 | 153篇 |
1978年 | 108篇 |
1977年 | 107篇 |
1976年 | 99篇 |
1975年 | 73篇 |
1974年 | 97篇 |
1973年 | 53篇 |
排序方式: 共有10000条查询结果,搜索用时 15 毫秒
61.
This paper examines the comments submitted by UK companies on 20 proposed accounting standards to test the hypotheses that executives favor standards that increase, or dampen the variance of, accounting profit numbers on which their incentive remuneration is based. Test results were generally as hypothesised but only the profit variance outcomes were statistically significant. Allowing for political environment changes affected only the profit variance results. There was no evidence that the relative monetary size of bonus payments was a significant lobbying factor. No significant differences were found between the lobbying preferences of companies with or without executive incentive schemes. 相似文献
62.
The main statements in this article are taken from the report ?Untersuchung der Grundlagen und Entwicklungsperspektiven des Bankensektors in Deutschland ‘ for the Federal Ministry of Finance cf. www.diw.de/deutsch/produkte/publikationen/gutachten/aktuell/index.html. 《Economic Bulletin》2004,41(7):235-238
63.
64.
Financial Accounting Standard (FAS) 133 requires business entities to document their anticipation of hedge effectiveness in order to qualify for hedge accounting treatment of gains and losses from financial derivatives. In the absence of specific guidelines, the accounting industry has espoused the "80–125" rule for determining hedge effectiveness. But the authors observe that meaningful assessment of anticipated hedge effectiveness must consider two distinct aspects of a firm's hedging strategy: (1) the strength of the hedging relationship, which is determined by the choice of the hedging instrument; and (2) the position taken in the hedging instrument relative to the holdings of the hedged item. They take both aspects of hedging into consideration in developing alternative measures of hedge effectiveness and distinguishing between the potential and attained effectiveness of a particular hedge. This approach enables the user to evaluate the relative merits of alternative hedging strategies to support risk management decisions, and also to document a selected hedging strategy's anticipated effectiveness for purposes of compliance with FAS 133. While the authors endorse a fairly broad interpretation of hedge effectiveness, their approach can also be used in the narrower context of an "80–125" rule. 相似文献
65.
John Grahl 《International Review of Applied Economics》2003,17(1):121-124
Linda Clarke, Peter de Gijsel & Jörn Janssen (eds) (2000) The Dynamics of Wage Relations in the New Europe (Dordrecht, Kluwer Academic)ISBN 0-7923-7742-7 £83 368 pp. 相似文献
66.
John Staunton 《Abacus》2003,39(3):398-414
The type of reporting found in corporate governance includes financial reporting, but over time various arguments have developed regarding a tension found between conventional and financial type reporting, especially as to the role of financial statements. Further tensions follow from the introduction of economic and social issues within both conventional accounting and financial reports.
This article argues that distinct, though related, frameworks at particular levels are required. The mingling of conventional accounting with financial and economic ideas and issues is evident in the conceptual framework (CF) project where there is reference to economic benefits and costs in making economic decisions for the allocation of resources. This results in a misconception of the function of these distinct types of information. An unravelling of particular issues will require a Statement of Accounting Concepts (SAC) for Level 1 of the CF. 相似文献
This article argues that distinct, though related, frameworks at particular levels are required. The mingling of conventional accounting with financial and economic ideas and issues is evident in the conceptual framework (CF) project where there is reference to economic benefits and costs in making economic decisions for the allocation of resources. This results in a misconception of the function of these distinct types of information. An unravelling of particular issues will require a Statement of Accounting Concepts (SAC) for Level 1 of the CF. 相似文献
67.
Review of Accounting Studies - 相似文献
68.
This paper compares the output and revenue effects in the rate-of-return regulated monopoly model. Both the ad valorem and the unit tax generally decrease the use of capital, and as such, reduce the output and raise the price. In addition, it is shown that Suits and Musgrave's conclusion of higher revenue of an ad valorem tax at a given output can apply to a regulated monopolist if the marginal product of labor under the ad valorem tax is greater than or equal to that under the unit tax. Similarly, their second conclusion, that for a given tax revenue an ad valorem tax has a larger output than a unit tax rate before the revenue-maximizing tax rate, can also apply to the regulated monopolist. 相似文献
69.
This paper investigates how a development moratorium affects choices of development timing and land values in a framework
where both the value of developed property evolves stochastically and the development costs are fully irreversible. We assume
that a regulator initially announces that land is not allowed to be developed during a finite period of time in the future.
A developer, thus, must decide whether to develop land before the timing ordinance is imposed, or after it expires. The development
moratorium reduces the developer’s option value from waiting and, thus, accelerates development. We also use simulation analysis
to demonstrate how the other factors that relate to the demand and supply conditions of the real estate market affect this
accelerating effect. 相似文献
70.
Based upon a review of the extant literature, it is proposed that the structure of an interorganizational relationship is composed of relationship type and the under‐researched construct of relationship magnitude. Specifically, it is hypothesized that relationship magnitude, a second order construct composed of trust, commitment, and dependence, affects relationship type, which affects the perception of value of the relationship. The results of a survey analyzed through structural equation modeling support these hypotheses. 相似文献