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 ) 。

Return to Search Results Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 43 ) 〈TOP〉
  1. 3. 陳錦村,葉雅薰“公司改組、監督機制與盈餘管理之研究” ,會計評論第34 期,民國91年,1-29頁。
  2. 6. Ahn S. and W.Choi, 2008, “The role of bank monitoring in corporate governance:Evidence from borrowers’ earnings management behavior,”Journal of Banking & Finance 33 (2009) 425-434.
  3. 8. Bartov, E. and D. A. Cohen, 2008, “The 'Number Game in the Pre- and Post-Sarbanes- Oxley Eras,”Journal of Accounting, Auditing and Finance December 22 2008, 505-534
  4. 10. Berger, A. N. , L. F. Kappler and G. F. Udell, 2001, “The Ability of Banks to Lend to Informationally Opache Small Businesses,” Journal of Banking and Finance 25, 2127-2167.
  5. 11. Berger, A. N. and G. F. Udell, 2006, “A More Complete Conceptual Framework for SME Finance,” Journal of Banking and Finance 30, 2945- 2966.
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :