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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 29 ) 〈TOP〉
  1. 5.行政院金融監督管理委員會金管銀(五)字第09650004130號,2007/11/6,銀行辦理衍生性金融商品業務應注意事項。
  2. 8.吳如玉,2005/8/1,新公報簡介-財務會計準則公報第三十六號,會計研究月刊,第237期,p.75-79。
  3. 16.財團法人中華民國會計研究發展基金會財務會計準則委員會,2005,財務會計準則公報第三十六號,金融商品之表達與揭露,台北,著者發行。
  4. 17.財團法人中華民國會計研究發展基金會財務會計準則委員會,2005,財務會計準則公報第三十四號,金融商品之會計處理準則,台北,著者發行。
  5. 26.關春修,2007,適用財務會計準則34及36號公報對於企業操作衍生性金融商品風險管理之影響,國立台灣大學會計與管理決策組研究所未出版之碩士論文。
Times Cited (2) 〈TOP〉
  1. 王筱君(2008)。美國次級房貸風暴與金融商品財務報導價值攸關性之研究-以我國金融業為例。政治大學會計研究所學位論文。2008。1-73。
  2. 羅雅馨(2010)。備供出售金融資產未實現損益之價值攸關性-以我國上市櫃銀行及金融控股公司為例。政治大學會計研究所學位論文。2010。1-106。
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