全文获取类型
收费全文 | 791篇 |
免费 | 23篇 |
专业分类
财政金融 | 149篇 |
工业经济 | 48篇 |
计划管理 | 144篇 |
经济学 | 143篇 |
综合类 | 8篇 |
运输经济 | 15篇 |
旅游经济 | 39篇 |
贸易经济 | 183篇 |
农业经济 | 25篇 |
经济概况 | 58篇 |
邮电经济 | 2篇 |
出版年
2023年 | 5篇 |
2022年 | 4篇 |
2021年 | 14篇 |
2020年 | 17篇 |
2019年 | 16篇 |
2018年 | 21篇 |
2017年 | 25篇 |
2016年 | 31篇 |
2015年 | 25篇 |
2014年 | 26篇 |
2013年 | 112篇 |
2012年 | 26篇 |
2011年 | 34篇 |
2010年 | 30篇 |
2009年 | 37篇 |
2008年 | 34篇 |
2007年 | 22篇 |
2006年 | 26篇 |
2005年 | 23篇 |
2004年 | 18篇 |
2003年 | 25篇 |
2002年 | 20篇 |
2001年 | 17篇 |
2000年 | 18篇 |
1999年 | 18篇 |
1998年 | 16篇 |
1997年 | 12篇 |
1996年 | 16篇 |
1995年 | 10篇 |
1994年 | 17篇 |
1993年 | 10篇 |
1992年 | 9篇 |
1991年 | 4篇 |
1990年 | 7篇 |
1989年 | 7篇 |
1988年 | 2篇 |
1987年 | 2篇 |
1986年 | 5篇 |
1985年 | 3篇 |
1983年 | 2篇 |
1982年 | 5篇 |
1981年 | 9篇 |
1979年 | 4篇 |
1978年 | 4篇 |
1977年 | 5篇 |
1976年 | 4篇 |
1975年 | 3篇 |
1972年 | 2篇 |
1970年 | 2篇 |
1967年 | 2篇 |
排序方式: 共有814条查询结果,搜索用时 0 毫秒
81.
82.
Karen S. Cravens Chris Guilding 《Journal of International Accounting, Auditing and Taxation》2001,10(2):739
Data concerned with the managerial implications of brand value accounting were collected from accountants and marketing managers working in strongly branded companies in New Zealand (N.Z.), the United Kingdom (U.K.) and the United States (U.S.). Since the external reporting climate in the U.S. prohibits the inclusion of brand value as a separate asset in the published balance sheet, it was anticipated that U.S. managers would be the least positively disposed to the potential of beneficial managerial implications deriving from brand valuation. Contrary to this expectation, managers in the U.K are the least positively disposed to potential managerial implications associated with brand value accounting. This result is particularly interesting as brand value accounting has commanded considerable attention from the U.K. accounting profession since the late 1980s when several large U.K. companies elected to capitalize brand values in their external financial statements. In addition to the international differences noted, the degree of commonality of findings across the three countries is also noteworthy. The data reported provide strong support for the view that there is considerable potential for positive managerial implications from brand value accounting. 相似文献
83.
84.
85.
This paper deals with recent proposals concerning temporary immigration visas as a means to combat the problem of illegal
immigration. We set up a simple two-period model of international migration between a poor South and a rich North with temporary
visas issued for one period. Because of capital market imperfections, immigrants from the South face additional capital costs
when financing the visa fee. In this model, we find that temporary visas can improve welfare in the North if capital costs
of the immigrants are sufficiently low. For high capital costs, however, a welfare reduction cannot be ruled out. We extend
the model to the case of heterogeneous immigrants and asymmetric information. In this setting, we show that the government
in the North may have an incentive to issue temporary visas for those with low capital costs and to tolerate illegal immigration
of the others. 相似文献
86.
This paper investigates gender differences across the log wage distributions of British employees working full-time in 2005. The raw gender wage gap shows a tendency to increase across the distribution with a glass ceiling effect indicated. A strong relationship between high skilled, white-collar occupations and carrying out managerial duties with the glass ceiling effect is indicated in the data. After allowing for positive selection into full-time employment by British women, a substantially larger gender earning gap is found: the selection corrected gender wage gap is close to twice the raw gap across most of the earnings distribution. This selection corrected gap is found to be predominantly related to women receiving lower rewards for their characteristics than men. Indeed, the results suggest the gender earnings gap would all but disappear across the earnings distribution if women working full-time received the same returns to their characteristics as men working full-time in Britain do. 相似文献
87.
This paper presents the first empirical analysis of firms’ rationale for issuing putable convertible bonds in the literature. We distinguish between three possible rationales for the issuance of putable convertibles: 1) the risk-shifting hypothesis, 2) the asymmetric information hypothesis, and 3) the tax savings hypothesis. The results of our empirical analysis can be summarized as follows. First, putable convertible issuers are larger, less risky firms, having larger cash flows, smaller growth opportunities, and lower bankruptcy probabilities as compared to ordinary convertible issuers. Second, putable convertible issuers have lower preissue market valuations, more favorable announcement effects, and better postissue operating performance when compared to ordinary convertible issuers. Third, putable convertible issuers have better postissue long-run stock return performance as compared to ordinary convertible issuers. Finally, putable convertible issuers typically have greater tax obligations and better credit ratings than ordinary convertible issuers. Overall, the results of our univariate as well as multivariate analyses provide support for the asymmetric information and tax savings hypotheses, but little support for the risk-shifting hypothesis. 相似文献
88.
This paper examines the introduction of budgeting practices in situations where institutional logics are competing. The empirical cases, studied in two phases in the 1990s and in 2011, explore tensions that emerged between the new business logic, prevailing professional logic, and governance logic in the education field. We analyze the theorization of budgeting practices and their performative effect on cognition in organizations. We argue that competing logics in a field impact upon budgeting practices and theorization of the meanings attributed to budgetary outcomes. Our study contributes to the understanding of accounting in processes of institutional change, and the further development of neo-institutionalist theory by attending to the sources of practice variation and their relationship to competing logics. We advance four tentative theoretical propositions concerning the impact of multiple logics upon budgetary practices. 相似文献
89.
Job costing is a core foundational concept in the introductory managerial accounting course. The purpose of this instructional resource (IR) is to provide a thorough hands-on, active learning resource that will allow introductory students to experience a full set of accounting and management activities necessary to produce a job and assign production costs to it. For example, the IR requires students to analyze overhead costs, determine the optimal job size, schedule production, calculate the amount of materials to purchase, complete material requisitions, update raw materials records, analyze labor time records, complete a job cost record and address critical thinking questions. The IR was developed for use in a “flipped classroom” in which students work under the guidance of the instructor, but could alternatively be assigned as an unsupervised out-of-class assignment or on-line project. Since the IR was specifically developed as a learning tool for novice introductory managerial accounting students, adequate guidance is provided throughout the activity. However, to add realism and challenge students to think beyond the confines of simple mechanics, management and accounting issues are seeded throughout. Student feedback indicates that the IR not only helps students learn how a job costing system operates, but also helps students become aware of management decisions and accounting issues that impact the costs assigned to a job. 相似文献
90.