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 ( 73 ) 〈TOP〉
  1. 1.中華民國會計研究發展基金會,財務會計準則公報第二十七號、第三十四號與第三十六號。
  2. 2.古淑玲,2004,金融商品採公平價值評價對企業之影響,會計研究月刊,第218期(1月):40-41。
  3. 5.周庭楷,2002,會計保守原則對權益評價影響之實證研究,國立成功大學會計學研究所碩士論文。
  4. 8.林美花與黃祥宇,2006,衍生性金融商品數量性資訊揭露與外匯風險暴露之關聯性研究,會計評論,第43 期(7 月): 63-93。
  5. 13.戚務君、曾郁芬與蔡彥卿,2002,我國銀行業金融商品公平價值與特有揭露之價值攸關性研究,證券市場發展季刊,第14卷第3期(10月):79-112。
Times Cited (2) 〈TOP〉
  1. 王雅萱(2015)。公允價值、資訊透明度與企業價值之關聯性。長榮大學經營管理研究所學位論文。2015。1-97。 
  2. 黃于倫(2009)。適用我國財務會計準則公報第34號對盈餘與權益帳面價值之價值攸關性探討。臺灣大學會計學研究所學位論文。2009。1-85。 
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