全文获取类型
收费全文 | 32394篇 |
免费 | 915篇 |
国内免费 | 3篇 |
专业分类
财政金融 | 5298篇 |
工业经济 | 2154篇 |
计划管理 | 4993篇 |
经济学 | 6648篇 |
综合类 | 310篇 |
运输经济 | 182篇 |
旅游经济 | 486篇 |
贸易经济 | 4504篇 |
农业经济 | 1422篇 |
经济概况 | 3917篇 |
水利工程 | 3327篇 |
邮电经济 | 71篇 |
出版年
2021年 | 220篇 |
2020年 | 316篇 |
2019年 | 451篇 |
2018年 | 678篇 |
2017年 | 633篇 |
2016年 | 641篇 |
2015年 | 454篇 |
2014年 | 675篇 |
2013年 | 3017篇 |
2012年 | 1046篇 |
2011年 | 1093篇 |
2010年 | 751篇 |
2009年 | 881篇 |
2008年 | 1022篇 |
2007年 | 1059篇 |
2006年 | 1009篇 |
2005年 | 957篇 |
2004年 | 967篇 |
2003年 | 699篇 |
2002年 | 638篇 |
2001年 | 643篇 |
2000年 | 621篇 |
1999年 | 546篇 |
1998年 | 540篇 |
1997年 | 518篇 |
1996年 | 518篇 |
1995年 | 466篇 |
1994年 | 511篇 |
1993年 | 512篇 |
1992年 | 489篇 |
1991年 | 521篇 |
1990年 | 469篇 |
1989年 | 401篇 |
1988年 | 404篇 |
1987年 | 402篇 |
1986年 | 395篇 |
1985年 | 579篇 |
1984年 | 542篇 |
1983年 | 554篇 |
1982年 | 534篇 |
1981年 | 458篇 |
1980年 | 445篇 |
1979年 | 460篇 |
1978年 | 392篇 |
1977年 | 343篇 |
1976年 | 292篇 |
1975年 | 267篇 |
1974年 | 248篇 |
1973年 | 240篇 |
1972年 | 196篇 |
排序方式: 共有10000条查询结果,搜索用时 218 毫秒
991.
R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s
下载免费PDF全文
![点击此处可从《Abacus》网站下载免费的PDF全文](/ch/ext_images/free.gif)
This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early‐to‐mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ ( 1996 ) notion of the ‘travel of ideas’, and Mumford’s ( 1979 ) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions. 相似文献
992.
993.
We study whether corporate governance and social responsibility are related to data breaches. We find that socially responsible companies with smaller boards and greater financial expertise are less likely to be breached. The financial impact of a breach is visible in the long term. Specifically, data‐breach firms have –3.5% one‐year buy‐and‐hold abnormal returns. Additionally, banks with breaches have significant declines in deposits and nonbanks have significant declines in sales in the long run. Finally, we find that following a data breach, companies are more likely to replace their chief executive officer and chief technology officer as well as improve their governance and social responsibility. 相似文献
994.
Forward‐looking partial moment volatility indices are developed using state‐pricing, called the bear index (BEX) and bull index (BUX). Using S&P 500 index (SPX) option prices, we find that BEX and BUX provide superior forecasts for the lower and upper partial moments of future market realised volatility, respectively. We examine the relation between SPX returns and changes in BEX and BUX at the daily level. Results are consistent with the volatility feedback hypothesis. Further, we show that BEX may be more suitable as the ‘investor fear gauge’ than VIX. 相似文献
995.
Jochem J. Bron Chinmoy Ghosh Milena T. Petrova 《The Journal of Real Estate Finance and Economics》2018,57(3):400-430
We test the performance and interaction between earnings and price momentum for European real estate companies by first making use of decile portfolios sorted on the previous 3- to 12-month returns, standardized unexpected earnings and a combination of both. Then, the relation is tested on a risk-adjusted basis employing a 3-factor asset pricing model and Fama and Macbeth (1973) cross-sectional regression analyses. Our analyses reveal several critical findings: (1) both price and earnings momentum are effective for European firms, the effect being stronger for the UK than EU firms; (2) unlike U.S. REITs, price momentum seems to dominate drift for European firms; (3) there is weak evidence for positive interaction between drift and price momentum, contrary to the U.S. evidence; (4) the performance of momentum strategies depends on the state of the economy, while controlling for systematic factors; (5) idiosyncratic risk of real estate property firms may influence the returns on drift and momentum factors. 相似文献
996.
This study examines how the specific attributes of one type of voluntary corporate governance mechanism, a specialized political contribution committee, improves the transparency of corporate political disclosure (CPD). The results demonstrate that the existence of a committee that establishes and reviews key political activities and disclosure policies, particularly one composed entirely of outside directors, significantly enhances the transparency of corporate political disclosure, and reveal that an under-studied board committee, the political contribution committee, effectively improves CPD transparency. The results are consistent with agency theory and further support the more generalizable idea that specialized governance mechanisms (e.g., a political contribution committee) and fully independent committees lead to more transparent disclosure. Finally, the results suggest that the existence of a political contribution committee and committee independence are channels to improve CPD transparency. Public-policy makers and regulators seeking to enhance CPD transparency might consider implementing regulations that mandate or recommend these governance mechanisms as best practice. 相似文献
997.
This paper examines the participation of accounting firms in the development of sustainability standards by the Securities and Exchange Commission (SEC) and the Sustainability Accounting Standards Board (SASB). This study shows that the Big Four accounting firms have an active role in both the submission of comment letters on sustainability to the SEC and participation in the industry working groups (IWG) for the SASB. The SASB participation reveals that individuals located within the US and at international affiliates are participating at earlier career stages. In addition, this paper leverages LinkedIn data, identifying the career path of the individuals subsequent to their participation with the IWG, to determine how large accounting firms are retaining the skills and knowledge necessary for this field. Since the Big Four firms are market leaders in sustainability assurance, the finding that Big Four firms can retain individuals with financial assurance backgrounds differently than individuals with other backgrounds speaks to the unique skill set that financial assurance develops. This suggests that the career opportunities for interested financial assurance individuals within the sustainability sphere remain robust within the Big Four environment. 相似文献
998.
Jeffrey L. Hoopes Kenneth J. Merkley Joseph Pacelli Joseph H. Schroeder 《Review of Accounting Studies》2018,23(3):1096-1136
This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data obtained from the U.S. Department of Labor. We find that offices that pay lower salaries have a higher percentage of clients that experience restatements. In related analyses, we also find lower levels of audit quality when audit employees are paid less, relative to other lines of service in accounting firms. Finally, we document positive and significant associations between salary and fees, suggesting that audit offices pass some of the cost of higher labor onto their clients. Overall, our findings provide important initial evidence on the role of audit salary and its relation to audit quality and audit fees. 相似文献
999.
ABSTRACTThis study, utilizes an innovative methodological approach, fuzzy-set Qualitative Comparative Analysis (fsQCA), investigating the drivers of heterogeneous geographies characterizing English Local Economic Partnerships (LEPs). The fsQCA technique offers a novel configurational alternative to regression-based approaches investigating the effects of clustering in conjunction with firm-level innovation, university third-sector activity (TSA) and entrepreneurship, on LEPs innovation performance. The findings, offer contributions to the theories of industrial clusters and innovation, regional innovation systems, knowledge spillovers and entrepreneurial university innovation within LEPs. First, supporting fsQCAs, no individual variable generates either a positive/negative innovation outcome. Second, while all positive innovation recipes include presence of the cluster variable, for negative innovation recipes, only one does not identify absence of clustering as relevant. Given that the cluster variable does not appear in any recipes without at least one of the other variables suggests activity concentration does not exist in isolation to generate innovation outcomes without other localized conditions existing, e.g. firm-level innovation. Third, there is evidence for the non-cluster-based aspects of knowledge spillover theory of entrepreneurship with respect to university activity and the entrepreneurial university concept. Instead, roles of entrepreneurship and university TSA, while important, appear to be more peripheral and geographically context specific. 相似文献
1000.
The data of the Russian Longitudinal Monitoring Survey (RLMS) – Higher School of Economics represents one of the few nationally representative sources of household and individual data for Russia. These data have been collected since 1992 and in recent years, thanks to more secure financial and logistical support, have become a resource increasingly drawn upon by scholars and students for national and cross-national studies. In this paper, we examine the extent of non-random attrition in the RLMS and discuss the circumstances under which this might give rise to biases in econometric analysis. We illustrate this with an example drawn from the health sphere. 相似文献