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 Registration （ doi.airiti.com ） 。
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Do Firms Use Asset Sales To Avoid Reporting Losses?
林陣蒼 , Masters Advisor：董水量
英文
DOI：
10.6342/NTU.2005.00196
規避報導虧損 ； 處分資產 ； 盈餘分佈 ； 盈餘管理 ； avoid reporting losses ； a set sales ； earnings distributions ； earnings management
- Bartov Evi., 1993.The timing of asset sales and earnings manipulation. The Accounting review .68. (October) :840-855
連結：
- 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： - 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： - __________,2003b. An alternative interpretation of the Discontinuity in Earnings Distributions. Working papers, Stanford University.
連結： - Bhattacharya U., H.,Daouk M., Ilker., 2003. The world price of earnings opacity. The Accounting Review. (78):
連結：
