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81.
In this paper, we propose a goal-based investment model that is suitable for personalized wealth management. The model only requires a few intuitive inputs such as size of wealth, investment amount, and consumption goals from individual investors. In particular, a priority level can be assigned to each consumption goal and the model provides a holistic solution based on a sequential approach starting with the highest priority. This allows strict prioritization by maximizing the probability of achieving higher priority goals that are not affected by goals with lower priorities. Furthermore, the proposed model is formulated as a linear program that efficiently finds the optimal financial plan. With its simplicity, flexibility, and computational efficiency, the proposed goal-based investment model provides a new framework for automated investment management services. 相似文献
82.
We investigate whether investor sentiment affects the relationships between accounting variables and contemporaneous stock returns. Using price-relevant accounting variables identified by Chen and Zhang (2007) and the investor sentiment index constructed by Baker and Wurgler (2006), we find that the value relevance of accounting variables is collectively lower in high sentiment periods than in low sentiment periods. More importantly, earnings yield appears to be more related to contemporaneous stock returns in high sentiment periods, while other accounting variables are more related to stock returns in low sentiment periods. The effect of investor sentiment on the value relevance of accounting information is stronger for firms that are more difficult to value and to arbitrage. 相似文献
83.
We study a production economy with regime switching in the conditional mean and volatility of productivity growth. The representative agent has generalized disappointment aversion (GDA) preferences. We show that volatility risk in productivity growth carries a positive and sizable risk premium in levered equity. Our model can endogenously generate long-run risks in the volatility of consumption growth observed in the data. We show that introducing leverage with a procyclical dividend process consistent with the data is critical for the GDA preferences to have a large impact on equity returns. 相似文献
84.
福建省自主创新服务能力与全国各地主要省市相比处于中上水平。通过实施创新服务人力资源建设工程,设立创新服务机构发展专项基金,加强创新服务机构的能力建设,推进资本市场与技术市场体系建设,营造有利于自主创新服务的政策和科技环境及加快推进自主创新服务平台建设方式,来提升自主创新能力。 相似文献
85.
James S. Linck Thomas J. Lopez Lynn Rees 《Review of Quantitative Finance and Accounting》2007,28(4):327-352
Firm management typically claims that voluntary accounting method changes (VACs) are made to enhance the informativeness of
earnings by better matching accounting practices with economic reality. In contrast, skeptics argue that managers adopt new
accounting procedures to opportunistically manage earnings and influence their firm’s stock price. In this paper, we investigate
these alternative motives for VACs. Specifically, we investigate whether VACs cause equity prices to deviate from their fundamental
values in the short-term by studying the long-run stock-price performance for a sample of firms that voluntarily change accounting
methods. In addition, we investigate changes in earnings informativeness by examining the behavior of earning response coefficients
and the relationship between earnings and future cash flows in years surrounding the VAC event. In contrast to prior research,
we find little evidence that a strategy based solely on the earnings effect of a VAC can generate abnormal returns. While
we find weak evidence of post-VAC abnormal returns for extreme VACs, this result appears to be driven by the accruals anomaly
documented in Sloan [Sloan, R. G. (1996). The Accounting Review, 71, 289–315]. Our evidence further suggests that earnings informativeness is not significantly altered by voluntary changes
in accounting methods. Taken together, our evidence suggests the market recognizes the financial statement effects of alternative
acceptable accounting methods and efficiently processes the valuation implications of VACs.
相似文献
Lynn Rees (Corresponding author)Email: |
86.
政府负债是政府部门以各种信用形式筹集资金,缓解财政支出压力,顺利履行各类政府职能的重要手段,也是引发财政危机,威胁一国财政安全的主要因素.加强对政府负债的管理,控制财政风险,高质量的政府负债会计与财务报告信息是重要的前提保证.因此,完善政府负债的会计核算始终是推动各国政府会计变革的重要动因,其中,对负债计量、确认等会计政策的选择则成为当前政府会计实践关注的焦点,本文以美国联邦政府为例,对政府负债会计的会计政策选择及其原则进行了分析,以提供借鉴. 相似文献
87.
多因子资产定价理论是继CAPM理论之后的重大创新,也是时下资本资产定价研究领域的最新成果。本文搜集整理多因子资产定价理论的相关文献,分析梳理其发展脉络。通过理论探究,引入以市值增长率为代理变量的活跃因子和以资产负债率来衡量的杠杆因子。基于我国A股市场进行Fama-MacBeth横截面和时间序列的回归检验,发现加入活跃因子和杠杆因子后的八因子模型解释能力可以得到进一步的增强,其中活跃因子的表现显著,而杠杆因子对股票超额收益解释能力相对较弱,但仍强于六因子模型中的风格因子。 相似文献
88.
科研经费间接成本是对高校开展科研活动的成本补偿,随着《政府会计制度》的实施,高校在会计核算模式、财务报告编制方面都发生了重大的变化,新制度为高校成本核算提供了制度保障。本文阐述了科研经费间接成本的构成及研究现状,梳理了从资源归集、作业中心成本计算及科研项目成本分摊的整个核算流程。根据资源消耗的不同特点,运用作业成本法和权重比例法的理论和方法,科学地对科研经费间接成本进行分类和分摊,构建了比较完整地高校科研经费间接成本核算模型。同时提出了与模型运用相配套的建议:制定具体行业的间接成本核算规定,规范间接成本的核算;构建并完善高校成本管理系统并加强财务人员的培养;根据高校自身特点,制定科研经费间接成本核算体系。 相似文献
89.
《China Journal of Accounting Research》2020,13(1):1-30
We examine the association between network centrality and research using the accounting research community setting. We establish co-authorship network using papers published in the five top accounting journals from 1980 to 2016. We find that the co-authorship network in accounting is a “small world” with some most connected authors playing a key role in connecting others. We use machine learning to label published papers with multiple topics and find patterns in topics over time. More importantly, we find that co-authorship network centrality is positively associated with future research productivity and topic innovation and that the impact of centrality on productivity is higher with more senior authors. Further, centrality of an author’s co-authors also has an incrementally positive impact. We conclude that network centrality positively influences research output. 相似文献
90.