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 ( 21 ) 〈TOP〉
  1. Ball, R., and P. Brown, 1968, “An empirical evaluation of accounting income numbers,” Journal of Accounting Research, Autumn, 159-178.
  2. Clinch, G., and N. Sinclair, 1987, “Intra-industry information releases: a recursive systems approach,” Journal of Accounting and Economics, 9, 89-106.
  3. Firth, M., 1976, “The impact of earnings announcements on the share price behavior of similar type firms,” The Economic Journal, June, 296-306.
  4. Foster, G., 1981, “Intra-industry information transfers associated with earnings releases,” Journal of Accounting and Economics, 3, 201-232.
  5. Freeman, R., and S. Tse, 1992, “An earnings prediction approach to examining intercompany information transfers,” Journal of Accounting and Economics, 15, 509-523.
Times Cited (6) 〈TOP〉
  1. 歐麗娟(2012)。美國大廠未交貨訂單資訊對於台灣供應鏈企業之價值攸關性。成功大學財務金融研究所學位論文。2012。1-44。 
  2. 劉玉潔(2009)。機構投資人交易行為與股票報酬橫斷面預測之研究:以跨國供應鏈為例。成功大學會計學系學位論文。2009。1-54。
  3. 高嘉臨(2009)。內部人交易行為與股票報酬橫斷面預測之研究:以跨國供應鏈為例。成功大學會計學系學位論文。2009。1-49。
  4. 洪靖媛(2009)。跨國供應鏈與分析師行為之研究。成功大學會計學系學位論文。2009。1-45。
  5. 劉士豪(2011)。法人說明會資訊對供應鏈機構投資人投資行為之影響-以我國半導體產業為例。政治大學會計研究所學位論文。2011。1-89。
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