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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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Reference ( 36 ) 〈TOP〉
  1. Bartov Evi., 1993.The timing of asset sales and earnings manipulation. The Accounting review .68. (October) :840-855
    連結:
  2. Beatty, A., Ke, B., Petroni, K.R., 1999. Differential earnings management to avoid earnings declines and losses across publicly and privately-held banks. Working Paper. Penn State University.
    連結:
  3. Beaver, W.H., MiNichols, M. F., Nelson, K.K.,2003a. Management of the loss reserve accrual and the distribution of earnings in the property-casualty issurance. Journal of Accounting & Economic.(35)347-376
    連結:
  4. __________,2003b. An alternative interpretation of the Discontinuity in Earnings Distributions. Working papers, Stanford University.
    連結:
  5. Bhattacharya U., H.,Daouk M., Ilker., 2003. The world price of earnings opacity. The Accounting Review. (78):
    連結:
Times Cited (3) 〈TOP〉
  1. 方自億(2014)。實質盈餘管理、盈餘門檻與資訊透明度關係之研究。臺北科技大學工商管理研究所學位論文。2014。1-111。 
  2. 謝韶芳(2013)。股利政策對實質盈餘管理之影響。臺北科技大學經營管理系碩士班學位論文。2013。1-84。 
  3. 黃柏庭(2006)。真實營業活動相關之盈餘管理研究。政治大學會計研究所學位論文。2006。1-71。
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