stands for Digital Object Identifier
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/」
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 Registration （ doi.airiti.com ） 。
蘇德勇 , Masters Advisor：林宜勉
英文 DOI： 10.6845/NCHU.2013.00138
- Ayers, B. C., Jiang, J., and Yeung, P. E. 2006. Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets. The Accounting Review 81(3):617–652.
- Begley, J., and Feltham, G. 1999. An Empirical Examination of the Relation between Debt Contracts and Management Incentives. Journal of Accounting and Economics 39(3): 857–78.
- Beatty, A., Ramesh, K., and Weber, J. 2002. The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in Covenant Calculations. Journal of Accounting and Economics 33(3): 205– 227.
- Beatty, A., and Weber, J. 2003. The Effects of Debt Contracting on Voluntary Accounting Method Changes. The Accounting Review 78(1): 119–142.
- Barclay, M. J., Marx, L. M., and Smith, C. W. 2003. The Joint Determination of Leverage and Maturity. Journal of Corporate Finance 9(2): 149–167.
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