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71.
A number of previous studies use auditor propensity to issue a going concern opinion (GCO) as a proxy of audit quality when examining a sample of financially distressed firms. This study examines whether audit quality (measured by discretionary accruals) influences the probability of financially distressed firms receiving GCOs using a non‐specific sample of 2937 firm‐year observations from Australia over the period 2011–2015. The study first investigates the association between financially distressed firms and the issuance of GCOs. This association is then re‐tested after separating the total sample into low and high audit quality subsamples. The results indicate that financially distressed firms are more likely to receive GCOs, confirming the application of ASA 570 Going Concern. However, financially distressed firms that receive GCOs from their auditors are limited to firms that have higher‐quality audits. 相似文献
72.
Does adult stature capture conditions at birth or at some other stage in the growth cycle? Anthropometrics is lauded as a method for capturing net nutritional status over all the growing years. However, it is frequently assumed that conditions at birth were most influential. Was this true for historical populations? This article examines the heights of Flemish men born between 1800 and 1876 to tease apart which moments of growth were most sensitive to disruption and reflected in final heights. It exploits two proximate crises in 1846–9 and 1853–6 as shocks that permit age effects to be revealed. These are affirmed through a study of food prices and death rates. Both approaches suggest a shift of the critical moment away from the first few years of life and towards the adolescent growth spurt as the most influential on terminal stature. Furthermore, just as height is accumulated over the growing years, conditions influencing growth need to be understood cumulatively. Economic conditions at the time of birth were not explanatory, but their collective effects from ages 11 to 18 years were strongly influential. At these ages, both health and nutrition mattered, to varying degrees. Teenagers, rather than toddlers, should be our guides to the past. 相似文献
73.
The Three Hurdles of Tax Planning: How Business Context,Aims of Tax Planning,and Tax Manager Power Affect Tax Expense 下载免费PDF全文
The question of why some companies pay fewer taxes than others is a widely investigated topic of interest. One of the well‐known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate tax planning through a series of 19 in‐depth German tax expert interviews. Our research identifies three independent hurdles in the tax planning process, which can help to explain different levels of tax expense across companies. Those three hurdles sequentially address which tax planning methods are available (defined by business characteristics), desirable (given via aims of tax planning), and implementable (determined by tax manager power). A large part of previous research has estimated the influence of firm characteristics, which we incorporate in the broader term business characteristics, on tax expense, while the other influences that we identify have largely been left “out of the equation.” In the light of the current public debates on tax avoidance, we reveal two important findings: First, we find that companies vary widely in the aggressiveness of their aims of tax planning, which contrasts sharply with the picture often drawn by undifferentiated media reports. Second, tax managers can assume very different levels of power in their organization. The implementation of desirable tax planning methods varies depending on this level of tax manager power. In conclusion, our three‐hurdle grounded theory provides generalizable insights into important influences on corporate tax planning which help to explain the observed variation in tax expenses across firms. 相似文献
74.
Gardner D 《Nursing economic$》2010,28(6):401-2, 419
75.
Wim Kösters Paul De Grauwe Daniel Gros Waltraud Schelkle Deborah Mabbett Desmond Lachman 《Intereconomics》2010,45(6):340-356
Eight months ago, as the risk of sovereign default in Greece fi rst emerged, the Intereconomics Forum invited a number of
contributors to examine the options available to EU policymakers. As the threats to European Monetary Union resurface now,
six of the same authors return in this issue’s Forum to reassess the situation, in particular with regard to the EU’s recent
policy responses to the ongoing crisis. Whereas both optimists and pessimists could support their views with strong arguments
eight months ago, the EU’s current predicament has shifted the prevailing sentiment strongly toward the pessimistic view.
From the Irish bailout to the precarious status of Portugal, not to mention the potentially disastrous situation looming in
Spain, our contributors are uncertain whether EU policymakers are up to the challenge of defending the euro. As evidence of
this, several point to the EU Council’s October decision to establish a permanent crisis resolution mechanism to ensure an
orderly state insolvency procedure, which did little to calm markets. Nonetheless, most of these economists still see ways
for the EU to escape the crisis without being forced to abandon the common currency. 相似文献
76.
Rachel Connelly Deborah S. DeGraff Deborah Levison Brian P. McCall 《Feminist Economics》2013,19(4):561-597
Abstract Opinions differ about whether family structure, especially fertility, should be considered endogenous in models of behavior in developing countries. Faced with a dearth of good instruments, mainstream researchers often urge working in reduced form and, therefore, losing variables of policy interest or limiting the type of questions they ask to those where good instruments are available. Rather than treating endogeneity as a yes or no characteristic, we suggest instead that researchers consider the likely magnitude of endogeneity bias before moving to reduced form. Facing a situation where endogeneity bias is often presented as a concern but where we expect little endogeneity bias, we tackle endogeneity using multiple econometric techniques not available to the average researcher. We find support for our hypothesis that little bias arises due to the assumption of exogeneity of recent fertility in a model of women's employment. 相似文献
77.
The marketisation of early childhood education and care (ECEC) offers opportunities to test assumptions about the benefits of a market framework. In Australia, where marketisation included reshaping, extending, and increasing government subsidies, one major listed company (ABC Learning Limited) emerged to dominate child care. Child care prices increased rapidly to become an election issue, and government subsidies increased. ABC acknowledged its economic dependence on government policy and subsidies. Until its collapse in 2008, ABC was the world's largest listed child care operator, and operating internationally. ABC's structured business model separated child care properties (propco) from child care operations (opco). ABC was the opco and leased the child care properties from propcos. As ABC grew and replicated its structured model to other forms of property including intangible assets, the rising child care prices and government subsidies supported a growing array of other enterprises all seeking profitable operations. This paper explains the structured opco‐propco model, identifies its interaction with accounting and lessons to be learned from marketisation. 相似文献
78.
Deborah L. Leitsch 《Accounting Education: An International Journal》2013,22(2):135-149
The paper addresses the persistent problem of graphical communication in financial reporting. The lack of appropriate curriculum development for students' professional guidelines may arguably perpetuate poor practice. The multifaceted perceptual issues, strategic use and design issues involved in this visual medium for financial reporting are discussed. There are decision-making processes involved in using graphical displays. The paper presents a comprehensive set of guidelines along with practical insights for the effective use of graphical displays. It may serve as a critical (self)learning tool. 相似文献
79.
Deborah Nelson Smith 《Journal of Leadership Studies》2012,6(2):110-115
The current article describes an assignment utilized in an undergraduate course “Leadership in a Global Society.” The assignment requires students to participate in a cultural experience and interview the leader of the event. Student feedback collected over several semesters indicates that the assignment was invaluable in helping students understand people from cultures different than the ones with which they normally identify. Furthermore, students reported gaining a better understanding of themselves and a willingness to seek out other cultural learning opportunities. 相似文献
80.
Persuaded by the observed positive link between the flow of appropriately skilled and trained female talent and female presence
at the upper echelons of management (Plitch, Dow Jones Newswire February 9, 2005), this study has examined current trends on women’s uptake of graduate and executive education programs
in the world’s top 100 business schools and explored the extent to which these business schools promote female studentship
and career advancement. It contributes by providing pioneering research insight, albeit at an exploratory level, into the emerging best practice on this important aspect of business school behavior, an area which
is bound to become increasingly appreciated as more global economic actors wise up to the significant diseconomies inherent
in the under-utilization of female talent, particularly in the developing world. Among the study’s main findings are that
female graduate students averaged 30% in the sample business schools, a figure not achieved by a majority of the elite schools,
including some of the highest ranked. Only 10% of these business schools have a specialist center for developing women business
leaders, and only a third offered women-focused programs or executive education courses, including flextime options. A higher, and increasing, percentage of business schools, however, reported offering fellowships, scholarships or
bursaries to prospective female students, and having affiliations with pro-women external organizations and networks that
typically facilitate career-promoting on-campus events and activities. The implications of the foregoing are discussed, replete
with a call on key stakeholder groups to more actively embrace the challenge of improving the supply of appropriately trained
female talent, or top management prospects. Future research ideas are also suggested. 相似文献