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Steven Toms 《Accounting & Business Research》2019,49(5):477-499
I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the mid-nineteenth century. 相似文献
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María dela O. González Nicolas A. Papageorgiou Frank S. Skinner 《European Financial Management》2016,22(4):613-639
We examine whether performance persistence is suspicious. Top quintile portfolios formed on the Sharpe ratio, alpha, and information ratio persistently outperform similarly constructed mediocre third quintile portfolios throughout our sample period, but performance is more modest and less persistent when portfolios are formed on the excess manipulation‐proof performance measure (EMPPM). By selecting funds formed on ranking by Sharpe and information ratios, investors also select funds that have persistently doubtful performance according to the doubt ratio. In contrast, portfolios formed on alphas and especially the EMPPM have much less excess and persistent doubt. 相似文献
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文章运用盈余分布法和最佳拟合曲线模型,以制造业和批发零售业上市公司1998~2006年经营现金流为研究对象,揭示上市公司现金流操控现象的存在性,并比较两个行业的不同操控程度。实证结果显示:现金流量0点是两个行业现金流分布的阈值点,且批发零售业操控程度高于制造业;上年经营现金流量业绩是批发零售业现金流分布的显著阈值点,但在制造业的结果并不显著。 相似文献
35.
This study is the first to test empirically the common notion regarding sexual manipulation as a spousal influence strategy during couples' vacation purchasing decisions. The study examined whether the use of sex as a spousal influence strategy is more prevalent among individuals who have less marital power than their spouses. Marital power is treated as two-dimensional: the first dimension is objective and composed of actual economic resources; the second is subjective and composed of feelings. A sample of 192 married or cohabiting men evaluated their own and their partner's use of sex as a means of exerting influence during a vacation decision process. Female subjects with low levels of subjective marital power and male subjects with low levels of objective marital power used sex as a spousal influence strategy at a higher frequency. The study found that during a vacation decision process, the use of sex as a spousal influence strategy is impacted by the marital power balance between the spouses. Second, economic power is not the dominant factor that affects the use of this influence strategy; rather, it is interpersonal power that is influential. The findings imply that sex may be used as a power strategy by the powerless. 相似文献
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本文利用2001~2006年度的上市公司数据,以价值相关性作为判断资产减值会计信息质量的标准。通过实证分析显示,资产减值会计信息更多体现为损益表项目而非资产负债表项目。这表明,资产减值没有反映资产价值的真实减少,而沦为管理层操纵盈余的工具。本文还以深交所信息披露评级作为判断信息披露质量的标准,实证结果显示,信息披露评级的高低没有影响资产减值会计信息的价值相关性。 相似文献
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现货市场与衍生品市场跨市监管研究 总被引:3,自引:0,他引:3
随着国内金融衍生品市场的逐渐兴起,发生在现货市场和衍生品市场的操纵更加难以发现,这种操纵对市场的危害性更大。本文通过研究现货和衍生品跨市场价格操纵现象,并借鉴成熟市场的监管措施,从法律法规、合约设计、日常监管、跨市场信息共享和联合监管、跨市场危机处理程序等角度提出了建议,希望能对国内跨市场监管提供借鉴。 相似文献
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企业会计报表是企业财务报告的主要部分,是根据日常会计核算资料定期编制的,综合反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的总结性书面文件,是企业向外传递会计信息的主要手段。本文就试图对中小企业常见的利润操纵方法进行分析,进一步揭示中小企业操纵利润的动机、手段等,从而对企业提供的会计报表能有一个更加清醒的认识。 相似文献
40.
长期以来,资产减值会计问题一直是会计学界讨论的热点。资产减值作为一项重要的会计政策和制度安排,对于企业规避风险、提高信息质量有着重要作用。受多方面因素的影响,高估资产价值现象在我国的企业界普遍存在,在企业财务报告中显现出资产泡沫化,直接影响了会计信息使用者的判断和决策,对经济发展产生了诸多不利影响。 相似文献