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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 :

1018-1687, Semiannual Periodical,Regular Release

DOI : 10.6552/JOAR

Index Collection: : TSSCI , ACI , ESCI

Title Changes List
  • 會計評論

    1991 / 02 - 2019 / 01(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 』

68期
Total1Pages
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1

Relationship between R&D Capitalization and R&D Overinvestment in the Software Industry: The Effect of Executive Equity-Based Compensation

陳家慧(Chia-Hui Chen)蔡柳卿(Liu-Ching Tsai)楊朝旭(Chaur-Shiuh Young)許慧雯(Hui-Wen Hsu)

R&D ExpendituresR&D CapitalizationOverinvestmentExecutive Equity-Based Compensation研發支出研發資本化過度投資管理者權益薪酬

10.6552/JOAR.201901_(68).0001 DOI

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2

法人說明會影音資訊之內涵

黃劭彥(Shaio-Yan Huang)鍾宇軒(Yu-Hsuan Chung)沈子崴(Tz-Wei Shen)

法人說明會影音檔案資訊內涵Conference callAudiovisual recordInformation content

10.6552/JOAR.201901_(68).0002 DOI

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3

Corporate Performance and the Dual Roles of Boards: Firm Characteristics, Governance Regulations, and CEO-Director Relationships

王陽照(Yang-Chao Wang)林修葳(Hsiou-Wei W. Lin)李存修(Tsun-Siou Lee)蔡瑞容(Jui-Jung Tsai)

Board compositionFirm performanceSarbanes-Oxley ActSocial ties董事會組成公司績效沙賓法案社會網絡連結

10.6552/JOAR.201901_(68).0003 DOI

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4

薪酬委員會之專業性與高階經理人薪酬相對績效評估

潘虹華(Hung-Hua Pan)廖懿屏(Yi-Ping Liao)鍾旻純(Min-Chun Chung)

薪酬委員會高階經理人薪酬相對績效評估Compensation committeeExecutive compensationRelative performance evaluation

10.6552/JOAR.201901_(68).0004 DOI

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68期
Total 1 Pages
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