全文获取类型
收费全文 | 596篇 |
免费 | 27篇 |
专业分类
财政金融 | 129篇 |
工业经济 | 82篇 |
计划管理 | 110篇 |
经济学 | 99篇 |
综合类 | 9篇 |
运输经济 | 13篇 |
旅游经济 | 18篇 |
贸易经济 | 104篇 |
农业经济 | 16篇 |
经济概况 | 43篇 |
出版年
2023年 | 6篇 |
2020年 | 9篇 |
2019年 | 16篇 |
2018年 | 18篇 |
2017年 | 16篇 |
2016年 | 14篇 |
2015年 | 8篇 |
2014年 | 13篇 |
2013年 | 84篇 |
2012年 | 16篇 |
2011年 | 24篇 |
2010年 | 20篇 |
2009年 | 20篇 |
2008年 | 27篇 |
2007年 | 30篇 |
2006年 | 17篇 |
2005年 | 19篇 |
2004年 | 11篇 |
2003年 | 19篇 |
2002年 | 11篇 |
2001年 | 14篇 |
2000年 | 11篇 |
1999年 | 14篇 |
1998年 | 17篇 |
1997年 | 5篇 |
1996年 | 8篇 |
1995年 | 10篇 |
1994年 | 9篇 |
1993年 | 11篇 |
1992年 | 8篇 |
1991年 | 4篇 |
1990年 | 3篇 |
1989年 | 3篇 |
1988年 | 7篇 |
1987年 | 9篇 |
1986年 | 10篇 |
1985年 | 13篇 |
1984年 | 14篇 |
1983年 | 4篇 |
1982年 | 6篇 |
1981年 | 6篇 |
1980年 | 4篇 |
1979年 | 7篇 |
1977年 | 3篇 |
1975年 | 3篇 |
1974年 | 3篇 |
1973年 | 3篇 |
1972年 | 3篇 |
1969年 | 2篇 |
1968年 | 2篇 |
排序方式: 共有623条查询结果,搜索用时 312 毫秒
561.
Rick Antle Elizabeth Gordon Ganapathi Narayanamoorthy Ling Zhou 《Review of Quantitative Finance and Accounting》2006,27(3):235-266
Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal
analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.
We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals
in a system of simultaneous equations.
Our joint estimation provides a starting point to look simultaneously at several competing theories. Using audit and non-audit
fee data from the UK for 1994–2000, we find evidence consistent with knowledge spillovers (or economies of scope) from auditing
to non-audit services and from non-audit services to auditing. While knowledge spillovers from non-audit services to auditing
have been found in prior research [e.g. see Simunic, 1984], the presence of knowledge spillovers from auditing to non-audit
services is a new result. Contrary to recent results in Ferguson et al. (2000) and Frankel et al. (2002), we do not find support
for the assertion that fees for non-audit services increase abnormal accruals. In fact, contrary to the results in Ashbaugh
et al. (2003) and Chung and Kallapur (2003), we find that non-audit fees decrease abnormal accruals, which we attribute to the productive effects of non-audit services. We also find evidence that audit fees
increase abnormal accruals, consistent with behavioral theories of unconscious influence or bias in the auditor-client relation.
The findings are robust to tests with US data.
JEL Classification C30 · M40 · M41 · M49 相似文献
562.
The promise--and peril--of integrated cost systems 总被引:10,自引:0,他引:10
Recent advances in managerial accounting have helped executives get the information they need to make good strategic decisions. But today's enterprise resource planning systems promise even greater benefits--the chance to integrate activity-based costing, operational-control, and financial reporting systems. But managers need to approach integration very thoughtfully, or they could end up with a system that drives decision making in the wrong direction. Operational-control and ABC systems have fundamentally different purposes. Their requirements for accuracy, timeliness, and aggregation are so different that no single, fully integrated approach can be adequate for both purposes. If an integrated system used real-time cost data instead of standard rates in its ABC subsystem, for example, the result would be dangerously distorted messages about individual product profitability--and that's precisely the problem ABC systems were originally designed to address. Proper linkage and feedback between the two systems is possible, however. Through activity-based budgeting, the ABC system is linked directly to operations control: managers can determine the supply and practical capacity of resources in forthcoming periods. Linking operational control to ABC is also possible. The activity-based portion of an operational control system collects information that, while it mustn't be fed directly into the activity-based strategic cost system, can be extremely useful once it's been properly analyzed. Finally, ABC and operational control can be linked to financial reporting to generate cost of goods sold and inventory valuations--but again, with precautions. 相似文献
563.
Home bias in equity portfolios, inflation hedging, and international capital market equilibrium 总被引:10,自引:0,他引:10
We test whether the home bias in equity portfolios is causedby investors trying to hedge inflation risk. The empirical evidenceis consistent with this motive only if investors have very highlevels of risk tolerance and equity returns are negatively correlatedwith domestic inflation. We then develop a model of internationalportfolio choice and equity market equilibrium that integratesinflation risk and deadweight costs. Using this model we estimatethe levels of costs required to generate the observed home biasin portfolios consistent with different levels of risk aversion.For a level of risk aversion consistent with standard estimatesof the domestic equity market risk premium these costs are abouta few percent per annum greater than observable costs such aswithholding taxes. Thus, the home bias cannot be explained byeither inflation hedging or direct observable costs of internationalinvestment unless investors have very low levels of risk aversion. 相似文献
564.
565.
566.
567.
This paper aims to identify the types of ethical issues encountered by accountants, the influence of such experience on accountants' ethical perceptions and the effect of situational factors—the field of employment and the accountans position in the organisation—on accountants' perceptions of ethics. Differences were found in perceptions about ethical issues among accountants in different fields of employment. The study also confirms the inverse relationship between hierarchical position and ethical perception among top, middle and junior staff, with higher-ranked accountants perceiving most ethical issues as less important than their subordinates. 相似文献
568.
569.
Suzanne J. Cooper 《Journal of Economic Growth》1998,3(2):171-195
This article examines how redistribution of human capital expenditure can come about voluntarily. A model is developed in which, in the absence of redistribution, human capital expenditure is financed through tax revenue collected locally. However, circumstances are shown under which transfers of human capital expenditure across neighborhoods can take place voluntarily, even in the absence of interfamily altruism. These transfers can eliminate absolute inequality and reduce relative inequality. In addition, the effect on aggregate income of such human capital funding transfers across neighborhoods is evaluated. Empirical evidence supporting the model's implications for the impact of redistribution of human capital expenditure on the persistence of income inequality is presented 相似文献
570.