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 ） 。
陳軒晟 , Masters Advisor：黎明淵
英文 DOI： 10.6844/NCKU.2014.00196
應計盈餘管理 ； 實質盈餘管理 ； Jones model ； modified Jones model ； 股票報酬 ； Panel regression ； accrual-based earnings management ； real earnings management ； Jones model ； modified Jones model ； stock return ； Panel regression
- Abbas, Z., A. Khan, and M. Rizwan. 2006. Abnormal accruals and firm value, panel data analysis of banking industry of Pakistan. European Journal of Scientific Research 14: 445-454.
- Agrawal, A., and C.R. Knoeber. 1996. Firm Performance and mechanisms to control agency problems between managers and shareholders. Journal of Financial and Quantitative Analysis 31: 377-397.
- Armstrong C.S., A.D. Jagolinzer, and D.F. Larcker. 2010. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research 48: 225-271.
- Barth, M.E., J.A. Elliott, and M.W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37: 387-413.
- Baker, T., D. Collins, and A. Reitenga. 2003. Stock option compensation and earnings management incentives. Journal of Accounting, Auditing and Finance 18: 557-582.
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