全文获取类型
收费全文 | 1181篇 |
免费 | 33篇 |
专业分类
财政金融 | 276篇 |
工业经济 | 91篇 |
计划管理 | 246篇 |
经济学 | 224篇 |
综合类 | 33篇 |
运输经济 | 12篇 |
旅游经济 | 34篇 |
贸易经济 | 182篇 |
农业经济 | 46篇 |
经济概况 | 70篇 |
出版年
2023年 | 8篇 |
2021年 | 12篇 |
2020年 | 18篇 |
2019年 | 17篇 |
2018年 | 28篇 |
2017年 | 23篇 |
2016年 | 31篇 |
2015年 | 18篇 |
2014年 | 26篇 |
2013年 | 176篇 |
2012年 | 36篇 |
2011年 | 44篇 |
2010年 | 32篇 |
2009年 | 43篇 |
2008年 | 40篇 |
2007年 | 34篇 |
2006年 | 35篇 |
2005年 | 26篇 |
2004年 | 23篇 |
2003年 | 40篇 |
2002年 | 30篇 |
2001年 | 35篇 |
2000年 | 26篇 |
1999年 | 23篇 |
1998年 | 33篇 |
1997年 | 19篇 |
1996年 | 13篇 |
1995年 | 12篇 |
1994年 | 21篇 |
1993年 | 16篇 |
1992年 | 22篇 |
1991年 | 13篇 |
1990年 | 7篇 |
1989年 | 12篇 |
1988年 | 9篇 |
1987年 | 9篇 |
1986年 | 11篇 |
1985年 | 17篇 |
1984年 | 19篇 |
1983年 | 16篇 |
1982年 | 14篇 |
1981年 | 14篇 |
1980年 | 11篇 |
1979年 | 12篇 |
1978年 | 7篇 |
1977年 | 8篇 |
1976年 | 8篇 |
1974年 | 7篇 |
1971年 | 6篇 |
1945年 | 5篇 |
排序方式: 共有1214条查询结果,搜索用时 10 毫秒
991.
A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards
下载免费PDF全文
![点击此处可从《Journal of Business Finance & Accounting》网站下载免费的PDF全文](/ch/ext_images/free.gif)
Academics and practitioners agree that the enforcement of accounting standards has an important role in promoting high quality financial reporting and favourable capital market outcomes. We test three new enforcement proxies from Brown, Preiato and Tarca (2014) that focus specifically on auditing and accounting enforcement. We examine firms’ information environments, represented by the error in analysts’ consensus forecasts and the extent of disagreement among analysts, as indicated by forecast dispersion. For financial years ending from 2003 to 2009, we construct a sample of 357,034 firm–month observations on the errors and dispersion of analysts’ earnings forecasts for 10,769 firms domiciled in those 39 countries. We find that higher scores for all three proxies are associated with lower error and less disagreement in forecasts. In addition, we find that the indices have significant explanatory power when previously used enforcement proxies (such as Kaufmann et al.'s 2010 rule of law measure) are included in the regression models, pointing to the importance of specific measures of accounting enforcement. We conclude that accounting enforcement may be more important in securing favourable economic outcomes than has been previously realised, because researchers commonly have used noisier, more general legal proxies for enforcement that understate its marginal effects. 相似文献
992.
William O. Brown Jr 《Managerial and Decision Economics》2014,35(5):318-336
This paper examines the structure of university boards of trustees and the role of trustees in university governance. The analysis focuses on how trustees are selected at private universities, the role of trustees in representing stakeholder interests, and how these choices are related to institutional mission. A unique data set on board composition in 1968 and 2005 provides the opportunity to examine the empirical relationships between university characteristics, board structure, and performance. The results suggest that larger boards are not related to poorer performance and that having more trustees selected by the alumni may lead to better performance. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
993.
Kareen E. Brown 《Contemporary Accounting Research》2015,32(3):897-940
This research studies whether severance agreements may reduce fraudulent earnings management, and whether severance pay mitigates executives’ career concerns. In a sample of large U.S. firms, those with higher severance pay are less likely to be subject to accounting and auditing enforcement releases (AAERs) by the U.S. Securities and Exchange Commission (SEC). Among S&P 500 firms in the post‐SOX period with premanaged earnings below analyst forecasts, firms with higher severance pay are less likely to meet/beat the analyst forecast using abnormal accruals. Overall, these results suggest that fear of losing a lucrative severance package, and/or the insurance offered by such a package curbs earnings management. 相似文献
994.
This study empirically exams whether the internal corporate governance mechanisms of the firms represented in Latin American
equity markets lead to the expropriation of minority shareholders’ rights; and whether such expropriation leads to economic
underperformance. The data is a sample of 97 companies from Brazil, Chile, and Mexico, for a 3-year period (2000–2002). The
results suggest a relationship between the characteristics of a firm’s board of directors and the expropriation of minority
shareholders’ rights. Finally, the study provides evidence that expropriation of minority shareholders’ rights may lead to
under performance in emerging economies. 相似文献
995.
This paper examines the implications of different types of employment subsidies for employment, welfare, and inequality. It investigates how these effects depend on what target groups the subsidies address. Our analysis focuses on policies that are “approximately welfare efficient” (AWE), i.e. policies that (a) improve employment and welfare, (b) do not raise earnings inequality and (c) are self-financing. We construct a microfounded, dynamic model of hiring and separations and calibrate it with German data. The calibration shows that hiring vouchers can be AWE, while low-wage subsidies are not AWE. Furthermore, hiring vouchers targeted at the long-term unemployed are more effective than those targeted at low-ability workers. 相似文献
996.
Lorraine Brown 《International Journal of Tourism Research》2016,18(2):167-175
By exploring the experiences of visiting the grave of famous authors, this study highlights the place of literary tourism in the tourism pilgrimage literature. It is based on an observational study of visitors to the grave of Jean‐Paul Sartre and Simone de Beauvoir in Paris. Analysis reveals that visitors were motivated by a desire for closeness, a wish to pay their respects and to acknowledge the influence on their life of the two writers. The study notes a strong parallel between the religious and the literary pilgrim and contributes to knowledge on the phenomenon of the secular pilgrimage. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
997.
A laboratory study was used to investigate two questions of relevance to the expectations gap: (1) what differences do the users of financial statements perceive between an audit and a review?, and (2) what impact does changing the format of the audit report from the short form wording used in the UK prior to September 1993 to an expanded version (based on the expanded US audit report) have on these perceptions? Results of investigating (1) indicate that users perceive a number of differences between the audit and the review. Results of investigating (2) demonstrate that expansion of the audit report increases the number of differences perceived by users. The paper goes on to discuss the results in the context of the differences between an audit and a review suggested by IFAC guidelines. It was found that, in a number of respects, IFAC guidelines are inconsistent with user perceptions irrespective of the expansion of the audit report. The implication for audit policy is that any proposal to promote the use of reviews in the UK should address this inconsistency either by reappraising and refining IFAC's guidance on the review and/or by sharpening user perceptions of the review through careful wording of both the review and the audit reports. 相似文献
998.
This paper documents the results of an empirical study undertaken within Australia of the relationship between the print media coverage given to various industries' environmental effects, and the levels of annual report environmental disclosures made by a sample of firms within those industries. The paper draws upon previous studies in media agenda setting theory and legitimacy theory to develop two testable hypotheses. Nine industries are reviewed across the period from 1981–1994. Drawing upon two theories, it is argued that the media can be particularly effective in driving the community's concern about the environmental performance of particular organisations (from media agenda setting theory). Where such concern is raised, organisations will respond by increasing the extent of disclosure of environmental information within the annual report (from legitimacy theory). The results indicate that for the majority of the industries studied, higher levels of media attention (as determined by a review of a number of print media newspapers and journals) are significantly associated with higher levels of annual report environmental disclosures. 相似文献
999.
According to Solvency II directive, each insurance company could determine solvency capital requirements using its own, tailor made, internal model. This highlights the urgency of having fast numerical tools based on practically-oriented mathematical models. From the Solvency II perspective discrete time framework seems to be the most relevant one. In this paper, we propose a number of fast and accurate approximations of ruin probabilities involving some integral operator and examine them along strictly theoretical as well as numerical lines. For a few claim distributions the approximations are shown to be exact. In general, we prove that they converge with an exponential rate to the exact ruin probabilities without any restrictive assumptions on the claim distribution. A fast algorithm to approximate ruin probabilities by a numerical fixed point of the involved integral operator is given. As an application, ruin probabilities for, e.g. normally and Weibull – distributed claims are computed. Comparisons with discrete time counterparts of some continuous time approximation methods are also carried out. Numerical studies show that our approximations are precise both for small and large values of the initial surplus u. In contrast, the empirical De Vylder-type ones strongly depend on the claim distributions and are less precise for small and medium values of u. 相似文献
1000.