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991.
《The British Accounting Review》2017,49(4):413-428
This paper considers accounting academics' views of the mutuality of accounting research and education. These views are captured by administering a survey instrument that measures eleven dimensions of the relationship between teaching and research in the accounting discipline. This model was developed from the extant education literature considering those factors that encourage or militate against the integration of accounting research and education (the teaching-research gestalt). These factors relate to issues relating to students, researchers, the curriculum and extrinsic rewards available. Cluster analysis was performed to identify distinct subgroups of academics with similar teaching-research relations profiles. Three distinct clusters were identified. One cluster labelled ‘teaching-research incongruity’ sees teaching and research as mutually exclusive activities. In contrast ‘teaching-research connexion’ sees teaching and research as mutually reinforcing and compatible. A third cluster, allied to the world of teaching-research incongruity, emphasises the lack of extrinsic rewards for integrating teaching and research. This third cluster we label ‘Extrinsic-reward focus’. The clusters are described in terms of their demographics. There are significant barriers to integrating accounting research into education; these include the role of professional education and resistance from many accounting academics in universities. 相似文献
992.
作为行为金融学的基础理论之一,Thaler提出的心智账户是强调人们心理上对决策结果进行记账、编码、估价和预算的行为过程,且心智账户的损益核算遵循前景理论的价值函数特征。与传统金融学的财富可替代性假设相悖,心智账户给出了传统理论无法解释的众多市场非理性行为的深刻洞见。基于对心智账户理论的提出、特征、影响因素、理论应用等方面最新文献的梳理,本文综述认为:心智账户理论的未来发展,必须致力于构建其神经元理论基础,同时扩展动态参照点的研究方法;最后,建立具有中国社会文化特征的居民心智账户及其理论体系。 相似文献
993.
《Contaduría y Administración》2015,60(3):556-577
The present research has two objectives. First, we study the determinants of stock risk. Second, we analyze whether International Financial Reporting Standard (IFRS) implemented in the Spanish market in 2005 has affected these determinants. It is quite important for both entrepreneurs and management professionals to understand the accounting information and macroeconomic factors that explain stock risk, since it suggests which factors can be used to estimate this risk, and hence, to analyze the evolution of cost of capital or discount rate. The discount rate plays an important role in wide range of financial decisions; whose value depends on the risk among other factors. Therefore, it is significant to obtain an objective estimation of discount rate, which is difficult to handle specifically in the context of small and medium sized enterprises (SMEs). Effective management involves the ability to forecast future changes, capture positive effects, and minimize negative ones. Once we find out the variables that can be utilized to explain the risk, we can observe and analyze their evolution to anticipate future changes in the discount rate. 相似文献
994.
This study examines whether and how top management internationalization is associated with accounting quality. We combine upper echelons perspectives, agency theory, human capital theory and accounting research, and demonstrate that top management internationalization mitigates the level of managerial discretion in financial reporting. By decomposing the top management team, our analysis reveals that higher levels of accounting quality are associated with the internationalization of the CFO, not the internationalization of the CEO. In particular, we find that CFO’s international education and international work experience are important factors in higher accounting quality. 相似文献
995.
《Journal of Contemporary Accounting and Economics》2014,10(2):87-99
Our study focuses on the incremental value relevance of the balance sheet relative to the income statement approach to deferred tax accounting and whether such value relevance is attributable to firms being required to report the deferred tax consequences of asset revaluations. Our results suggest that the increment to deferred tax balances upon adopting the balance sheet approach has value relevance, with such value relevance driven by the deferred taxes on certain asset revaluations (specifically, property, plant and equipment, and equity-accounted investments). We interpret our results as reflecting investors’ preference for the balance sheet approach to deferred tax accounting and their view that deferred taxes on asset revaluations are real liabilities. 相似文献
996.
浅谈如何强化企业内部会计监督 总被引:2,自引:0,他引:2
会计监督在经济监督系中处于十分重要的地位。但近年来这一监督体系开始显现出一些问题,使现行的会计监督体系面临严重挑战。本文分析了我国会计监督的现状,对存在的相关问题提出一些措施,以提高会计信息的质量,加强会计监督。 相似文献
997.
投资者关系是资本市场上资金的供给方(投资者)与需求方(企业)之间的关系。会计信息系统是资金需求方在其内部构建的,为价值管理、价值创造提供决策信息的系统。在经济一体化、信息技术飞速发展的今天,在资金流动并增值的整个过程中,投资者关系管理(IRM)与会计信息系统(AIS)密不可分又各有分工,共同完成价值管理与价值创造。将以客户关系管理为主的关系型企业的模式应用于资金流方面,关系型AIS用全新的视角看待投资者关系,并充分地利用现代信息技术进行资金流上的关系管理,以发现、对话、制度为管理框架,实现价值创造的最终目标。 相似文献
998.
Drawing on contemporary feminist and postcolonial writings, this paper endeavors to provide a critique of some underlying assumptions of the oral history method. The very methodology of the oral history method re-enforces hegemonic Western ideologies about race/ethnicity, gender and class perpetuated through the connection between the cultural identity of the speaker and the notion of authenticity as a ground for academic authority. Without recognizing the inherent subjectivities of the research methods we use, we may unwittingly perpetuate these hegemonic ideologies, despite our good intention. If other histories are to be heard, this bias and viewpoint needs to be challenged, not in a threatening way but in an enlightening way, so that the “Other” voices can tell their stories in a more, if not fully, liberated way. 相似文献
999.
Whonka Candy Company (Whonka) is a case study dealing with internal control and corporate governance. The company has grown rapidly over the last few years and achieved a large share of the wholesale chocolate market. The growth has caused many changes to corporate operations and financial reporting. Your responsibility as a new member of Whonka’s board of directors is to evaluate the company’s current system of control. Use the knowledge you have obtained regarding the Sarbanes–Oxley (SOX) Act (2002) (Sarbanes-Oxley Act of 2002. 2002, July 30. Available at http://www.sec.gov/about/laws/soa2002.pdf) and the COSO Internal Control–Integrated Framework (1992 and 2012) (Committee of Sponsoring Organizations of the Tre. (1994). INTERNAL CONTROL – INTEGRATED FRAMEWORK. Jersey City, NJ: AICPA. Retrieved on June 12, 2012 from http://www.snai.edu/cn/service/library/book/0-framework-final.pdf) and best business practices of accounting system design and operation to develop a report to the board. This case will challenge your ability to think critically and practice your written communication skills. 相似文献
1000.
对人力资源会计的探讨 总被引:1,自引:0,他引:1
人力资源会计是会计学的一个新兴的分支学科,它是市场经济的产物,它在许多问题上仍存在分歧。本文首先从几个概念入手对我国建立人力资源会计的必要性进行论述,然后对人力资源会计的确认、计量、报表等问题进行分析,阐述在我国建立人力资源会计的可行性。 相似文献