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Pinprapa Sangchan Ahsan Habib Haiyan Jiang Md. Borhan Uddin Bhuiyan 《Australian Accounting Review》2020,30(2):123-143
This paper investigates the relationship between audit fees and both fair value exposure and changes in fair value of investment properties. The study is motivated by the limited and inconclusive evidence on the effect on audit fees of full fair value reporting for illiquid assets. Using hand‐collected data from the Australian real estate industry, we find a negative (positive) association between audit fees and fair value exposure (changes in fair value of investment properties). Our findings also indicate that the use of unobservable inputs in fair value estimates for investment properties does not significantly increase audit risk and audit fees. Further, we find that audit fees are higher for firms with fair values of investment – properties estimated by external and mixed valuers – compared to firms with fair values estimated by directors alone. This study enriches the audit fee literature by documenting auditors’ pricing decisions in an area that involves significant estimation and valuation risks. 相似文献
23.
Md Aslam Mia Hwok-Aun Lee VGR Chandran Rajah Rasiah Mahfuzur Rahman 《Business History》2019,61(4):703-733
This study aims to conceptualise and document the historical evolution of microfinance in Bangladesh using the life cycle theory (LCT). Based on the LCT nomenclature, the microfinance sector in Bangladesh shows characteristics broadly consistent with the saturation phase (2006–2015) – which potentially has adverse impacts on both microfinance clients and institutions. The maturity phase (1996–2005) of microfinance has corresponded with competition and several innovations (financial and non-financial). However, the saturation phase sees increasing presence of uncoordinated microfinance institutions and expansion of multiple borrowing, as well as commercialisation and ‘mission drift’, which constitute important challenges for the regulatory authority and management of microfinance institutions. 相似文献
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Apparel exports make a significant contribution to economic growth in major apparel exporting economies such as Bangladesh, Sri Lanka and Vietnam. This study aims to investigate the causal relationship between apparel export growth and its determinants such as GDP growth, infrastructure, financial development, foreign direct investment (FDI) and labour productivity using panel data from 11 major apparel exporting countries for the period 1996 to 2013. The results confirm a long-run equilibrium association among the variables and reveal that GDP growth, infrastructure, financial development, FDI, and labour productivity have a significant positive influence on apparel export growth. Furthermore, the heterogeneous panel non-causality test results suggest that GDP growth, infrastructure and labour productivity contribute to apparel export growth in the short-run. These findings have several policy implications for the governments of the countries under study. 相似文献
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The impact of the adoption of International Financial Reporting Standards (IFRS) on the accounts and the quality of earnings of New Zealand firms is examined. Our analysis of IFRS adjustments for the last period under pre‐IFRS NZ Generally Accepted Accounting Principles (GAAP) reveals that total assets, total liabilities and net profit were significantly higher under IFRS than under pre‐IFRS GAAP. Profit and equity under IFRS were increased by adjustments for goodwill and other intangibles and investment property, and decreased by adjustments for employee benefits and share‐based payments. Using data for 2002–2009, we find that absolute discretionary accruals were significantly higher under IFRS than under pre‐IFRS NZ GAAP, suggesting lower earnings quality under IFRS than under pre‐IFRS NZ GAAP. However, we find no significant differences in signed discretionary accruals and the ability of earnings to predict one‐year‐ahead cash flows between pre‐IFRS NZ GAAP and IFRS. These results are consistent across alternative measures of accruals quality, sample selection and whether firms elected to adopt IFRS in 2005 rather than comply with them in 2007. 相似文献
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In this paper we consider some improved estimators of the intercept and slope parameters in a parallelism model with errors
belonging to a sub-class of elliptically contoured distributions. We derive the exact bias, MSE matrices and quadratic risk
expressions for these estimators. It is shown that the dominance properties of these estimators are the same as under normal
theory. Further, it is shown that the shrinkage factor of the Stein estimators is robust with respect to the regression parameters
and unknown mixing distributions. 相似文献
29.
Md. Motaher Hossain 《International Journal of Consumer Studies》2010,34(3):349-356
Bangladesh is one of the most densely populated countries in the world. Despite rapid urbanization, more than 75% of the people still live in rural areas. The density of the rural population is also one of the highest in the world. Being a poor and low‐income country, however, Bangladesh's main challenge is to eradicate poverty by increasing equitable income. The gross domestic product of Bangladesh is growing steadily, and the country has outperformed many low‐income countries in terms of several social indicators. Bangladesh has achieved the Millennium Development Goal of eliminating gender disparity in primary and secondary school enrolment. A sharp decline in child and infant mortality rates, increased per capita income, and improved food security have placed Bangladesh on the track to achieving the status of a middle‐income country in the near future. All these developments have influenced the consumption patterns of the country. This study explored the consumption scenario of rural Bangladesh. Data were collected through direct observations and semi‐structured interviews. Information regarding the consumption of food, clothing, housing, education and medical facilities were collected, and qualitative methods were applied to the data analysis. The findings of this study suggested that the consumption patterns of rural Bangladeshis are changing over time along with economic and social development. 相似文献
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Hayrol Azril Mohamed Shaffril Azimi Hamzah Sulaiman Md. Yassin Bahaman Abu Samah Jeffrey Lawrence D'Silva Neda Tiraieyari 《Asia Pacific Journal of Tourism Research》2013,18(3):295-313
This paper is concerned with the socio-economic impacts of agro-tourism activities in coastal villages listed as Desa Wawasan Nelayan (DWN) in Malaysia. The paper discussed the impacts of the two major components of socio-economics dynamics, namely social and economic activities. This account highlights a number of discussions with specific reference to DWN in Malaysia. It identifies the similarities and differences with regard to socio-economic impact, and it is expected that these points will be of practical use for other agro-tourism areas around the globe, and help to increase interest in agro-tourism activities. 相似文献