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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) )
AND、OR、NOT

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

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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 ) 。

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Reference ( 64 ) 〈TOP〉
  1. 王詩韻,民國九十二年,「以投資損益論合併報表與母公司報表之相對資訊內涵」,
    連結:
  2. 林言,民國八十八年,「證期會之關係企業三書表編製準則草案之我見」,會計研究月刊,第162期,35-39。
    連結:
  3. 財團法人中華民國會計研究發展基金會,民國九十四年,財務會計準則公報第五號「採權益法之長期股權投資會計處理準則」。
    連結:
  4. 徐政緯,民國九十三年,「財務比率與股票超額報酬之關聯性-關係企業合併財務報表、母子公司合併財務報表與母公司財務報表之比較」,國立台灣大學會計學研究所碩士論文。
    連結:
  5. 陳振遠、 張智堯、 王蘭芬與李文智,「應用Ohlson 會計評價模型探究公司治理之價值攸關性—以台灣上市公司電子業為例」,臺大管理論叢,第十五卷第二期,123-142
    連結:
Times Cited (5) 〈TOP〉
  1. 黃彥銘(2015)。綜合淨利價值攸關性之研究。淡江大學會計學系碩士在職專班學位論文。2015。1-86。 
  2. 李瑩(2011)。合併報表增額資訊之探討-以重要財務比率為例。淡江大學會計學系碩士在職專班學位論文。2011。1-78。 
  3. 童雅慧(2009)。我國推動財務報告主體為合併報表之可行性研究。臺北大學會計學系學位論文。2009。1-88。
  4. 蔡宗佑(2012)。半年度合併財務報表之增額資訊內涵與價值攸關性研究。成功大學會計學系學位論文。2012。1-128。
  5. 吳馥羽(2013)。我國財會公報第七號修訂合併財務報表編製個體適用狀況與盈餘持續性之研究。臺北大學會計學系學位論文。2013。1-118。
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