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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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ACI:

Data Source: Academic Citation Index (ACI)
As Taiwan's largest Citation Index, we currently have on record all Humanities, and Sociology journals that were published in Taiwan. The number of periodicals that are published on a regular basis total around 400 different types. If periodicals that were added to the collection but then halted are counted as well, the number of periodicals total over 500 types. Every year we announce the recorded periodicals' impact factor, etc. to the public, and allow scholars utilize our materials to carry out academic research for free.

Impact Factor: The statistic indicating the average number of times a journal's articles published in the past two years have been cited in the counting year.
Formula: (Number of cites in counting year to articles published in the span of two years ) ÷ (Number of articles published in the span of two years)
Example: The impact factor in 2010 (determined in 2011)
In 2009, Journal A published 15 articles, and these 15 articles were cited 20 times in 2010.
In 2008, Journal A published 16 articles, and these 16 articles were cited 30 times in 2010.
→ →2010's Impact Factor = (20+30) ÷ (15+16) = 1.61 =(20+30)÷(15+16)≒1.61

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What is "Preprint"?

In order to provide readers the forefront academic information, after articles are accepted to publish in the journal, we publish them in network before they're printed. Those "on-line first articles" are called the "preprint articles". The preprint articles do not have volume No., page No., publication date, but can be identified by the DOI number. 「 http://dx.doi.org/ 」 Link to the latest version of the article.

How to cite Preprint Articles?

Please use the online publication date and the DOI number of the preprint article to cite the literature.

Cited example (may vary with different formats you cited):

Author name. Article name. Journal name. YYYY/MM/DD online publish in advance.

doi:DOI Number

Abstract

Abstract

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Chinese/English Abstract :

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Times Cited :

會計評論
5-year impact factor (Impact Factor)
0.625
2017 Year
  •     Subject
  •     Ranking
    Management 2

Please go to Academic Citation Index to view complete annual metrics of journals.

1018-1687, Semiannual Periodical,Regular Release

DOI : 10.6552/JOAR

Index Collection: : CSSCI-南大 , TSSCI , ACI , ESCI

Title Changes List
  • 會計評論

    1991 / 02 - 2019 / 07(Regular Release)

Basic Information

Language : Traditional Chinese

Available From: : 25 期

Social Sciences> Finance & Accounting

Publisher

政治大學商學院會計系/財團法人李先庚會計文教基金會

Taiwan

政治大學商學院會計系/財團法人李先庚會計文教基金會 Publishing 』

69期
Total1Pages
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1

On the Usefulness of Supplemental Disclosure about Fair Value Measurement: Evidence for Goodwill Impairment

陳宇紳(Vincent Y. S. Chen)谷豐(Feng Gu)

Goodwill impairmentFair value measurementSupplemental disclosureTransparency商譽減損公允價值衡量揭露透明度

10.6552/JOAR.201907_(69).0001 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

2

導入IAS 40對審計公費之影響

林嬋娟(Chan-Jane Lin)王炫斌(Hsuan-Pin Wang)

投資性不動產外部鑑價公允價值模式審計公費Investment propertyExternal appraisalFair value modelAudit fees

10.6552/JOAR.201907_(69).0002 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

3

採用IFRS後商譽及廉價購買利益之價值攸關-以臺灣為例

李淑華(Shu-Hua Lee)謝佩蓁(Pei-Chen Hsieh)馬英華(Yin-Hua Ma)蔡彥卿(Yann-Ching Tsai)

商譽廉價購買利益價值攸關性IFRS 3GoodwillBargain purchase gainsValue relevanceIFRS 3

10.6552/JOAR.201907_(69).0003 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

4

預算支出目標調整之困難度對後續預算執行及預算績效之影響:以策略性溝通作為權變因素

盧正宗(Cheng-Tsung Lu)祝道松(Dauw-Song Zhu)

違反預期理論預算目標調整預算執行彈性預算執行衝突Expectancy violation theoryBudget goal adjustmentBudget executive flexibilityBudget executive conflict

10.6552/JOAR.201907_(69).0004 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

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69期
Total 1 Pages
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