全文获取类型
收费全文 | 1489篇 |
免费 | 182篇 |
国内免费 | 24篇 |
专业分类
财政金融 | 649篇 |
工业经济 | 30篇 |
计划管理 | 284篇 |
经济学 | 260篇 |
综合类 | 155篇 |
运输经济 | 3篇 |
旅游经济 | 5篇 |
贸易经济 | 165篇 |
农业经济 | 8篇 |
经济概况 | 136篇 |
出版年
2024年 | 9篇 |
2023年 | 61篇 |
2022年 | 29篇 |
2021年 | 53篇 |
2020年 | 72篇 |
2019年 | 69篇 |
2018年 | 75篇 |
2017年 | 56篇 |
2016年 | 56篇 |
2015年 | 53篇 |
2014年 | 108篇 |
2013年 | 152篇 |
2012年 | 105篇 |
2011年 | 105篇 |
2010年 | 83篇 |
2009年 | 81篇 |
2008年 | 86篇 |
2007年 | 76篇 |
2006年 | 77篇 |
2005年 | 78篇 |
2004年 | 35篇 |
2003年 | 42篇 |
2002年 | 23篇 |
2001年 | 27篇 |
2000年 | 20篇 |
1999年 | 15篇 |
1998年 | 16篇 |
1997年 | 17篇 |
1996年 | 8篇 |
1995年 | 2篇 |
1994年 | 2篇 |
1993年 | 1篇 |
1989年 | 1篇 |
1985年 | 1篇 |
1980年 | 1篇 |
排序方式: 共有1695条查询结果,搜索用时 31 毫秒
1.
ABSTRACTWe develop a Manipulation Index (ManIx) that captures the potential manipulation intention of dealers during the World Markets/Reuters (WMR) benchmark (London Close) period at 4 pm London time through a unique algorithm and simulation. The application of this model (using a dataset with dealers’ identities) can identify banks that are prone to potential manipulative behavior. The results concerning the identified banks are validated by the regulatory investigations. Implementation of this algorithm allows regulators better direct their limited resources towards more targeted in-depth investigation. 相似文献
2.
We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968]. 相似文献
3.
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
4.
We examine the association between abnormal returns and earnings management in the context of price control regulations to test the construct validity of the earnings management model. Abnormal returns are used as a market–based measure, and discretionary accruals are employed to measure earnings management. Our results support the hypotheses that (1) price control regulations affect firms' security prices negatively, (2) firms make income–decreasing discretionary accruals to increase the likelihood of price increase approval, and (3) firms that are affected most negatively by the regulations manage earnings more aggressively. We conclude that the earnings management model we use in this study is capable of predicting opportunistic discretionary accruals. 相似文献
5.
K.E. Hughes II & J. Kenneth Reynolds 《Journal of Business Finance & Accounting》2001,28(9&10):1351-1386
This study examines whether the uncertainty arising from a firm's exposure to future environmental costs (environmental uncertainty) affects the market's price sensitivity to reported earnings. Specifically, when environmental uncertainty is significantly high, are investors more responsive to reported earnings released by 'high-polluting' firms than reported earnings announced by 'low-polluting' firms within the same industry? The initial impact of Title IV (the acid rain provisions) of the 1990 Clean Air Act Amendments (1990 CAAA) on the US electric utility industry provides the research setting required to isolate the effects of environmental uncertainty while addressing this question. Consistent with theoretical predictions, we find that the earnings response coefficients (ERCs) of high-polluting electric utilities are significantly greater than those of their low-polluting counterparts during a predicted period of elevated environmental uncertainty. In adjoining sample years associated with lower environmental uncertainty, we observe no statistical difference in the magnitude of the ERCs between these two groups. In addition, the study's findings suggest that the magnitude of the ERC is increasing in the firm's exposure to future environmental costs, after controlling for other factors that potentially affect ERCs. 相似文献
6.
Thomas D. Schultz Timothy J. Fogarty 《Advances in accounting, incorporating advances in international accounting》2009,25(1):112-123
Over the last decade, an increasing percentage of the profits reported by U.S. corporations were earned by their foreign subsidiaries and retained outside the United States resulting in the deferral of income taxes. The American Jobs Creation Act of 2004 provided a temporary federal tax incentive to remit such earnings, which resulted in the repatriation of $140 billion by the 30 firms comprising the Dow Jones Industrial Average. An analysis of the financial reporting disclosures made by these firms reveals that a tax expense was not fully recognized on a substantial portion of the earnings until repatriation because of an exception for foreign reinvestments deemed to be essentially permanent in duration. The implications of the currently acceptable accounting for undistributed foreign earnings are discussed as well as recommendations to improve the relevancy and reliability of the disclosures required for this exception to comprehensive recognition of deferred taxes. 相似文献
7.
Gorm Gabrielsen Jeffrey D. Gramlich & Thomas Plenborg 《Journal of Business Finance & Accounting》2002,29(7&8):967-988
This study employs Danish data to examine the empirical relationship between the proportion of managerial ownership and two characteristics of accounting earnings: the information content of earnings and the magnitude of discretionary accruals. In previous research concerning American firms, Warfield et al. (1995) document a positive relationship between managerial ownership and the information content of earnings, and a negative relationship between managerial ownership and discretionary accruals. We question the generality of the Warfield et al. result, as the ownership structure found in most other countries, including Denmark, deviates from the US ownership configuration. In fact, Danish data indicate that the information content of earnings is inversely related to managerial ownership. 相似文献
8.
Lynn Hodgkinson 《Journal of Business Finance & Accounting》2001,28(7&8):943-961
Analysts' ability to forecast earnings per share has been the subject of considerable debate. A concern highlighted in previous research is the agency problem which may arise when analysts have a close working relationship with the firms for which they are providing forecasts. This paper provides evidence that this relationship does not improve the accuracy of the earnings forecasts, but stimulates optimistic forecasts. In addition, the paper examines whether firm size is a factor in forecast accuracy or bias. 相似文献
9.
Ming-Shiun Pan 《The Financial Review》2001,36(1):23-38
The study examines the aggregate dividend behavior of U.S. corporations based on the permanent earnings hypothesis. Using annual data of aggregate earnings and dividends from 1871–1993, I find that although managers change dividends proportional to permanent earnings changes, they make revisions with a larger percentage change in dividends than in permanent earnings. The results from the post‐war data show that firms follow a partial adjustment policy with a long‐term dividend payout target in mind and make revisions with a delay. The quarterly data analysis yields results similar to those of the post‐war annual data. 相似文献
10.