Search & Read at all times.
Your portable library is online!,Hello!
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「」 「 」 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: 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 ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 37 ) 〈TOP〉
  1. 吳清在與趙雅儀,2001,「投資人使用季盈餘資訊之效率:台灣上市公司之實證研究」,中華會計學刊,第2卷,頁次:85-114。
  2. Anderson, K., and T. Yohn. 2002. The Effect of 10K Restatements on Firm Value, Information Asymmetries, and Investors’ Reliance on Earnings. SSRN Working Paper, Georgetown University.
  3. Akhigbe A., R. J. Kudla, and J. Madura. 2005 Why Are Some Corporate Earnings Restatements More Damaging? Applied Financial Economics 15 (March): 327-336.
  4. Ball, R., and P. Brown. 1968. An Empirical Evaluation of Accounting Numbers. Journal of Accounting Research 6 (Autumn): 159-178.
  5. Beaver, W. H. 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6 (Supplement): 67-92.
Times Cited (9) 〈TOP〉
  1. 馬秀慧(2011)。財務報表重編前後報酬與每股盈餘及現金流量之相關性研究。中原大學會計研究所學位論文。2011。1-44。 
  2. 宋佳玲(2012)。審計品質與核心盈餘重編之關聯性研究。臺灣大學會計學研究所學位論文。2012。1-63。 
  3. 張博淵(2011)。資產重估價與企業未來經營績效及市場反應間關聯性之實證研究。臺灣大學會計學研究所學位論文。2011。1-88。 
  4. 陳佳信(2006)。董事或財會經理人具會計師事務所經歷、財務預測準確度與盈餘管理之研究。臺灣大學會計學研究所學位論文。2006。1-66。 
  5. 何搵財(2003)。管理當局符合或打敗強制性財務預測的溢酬。中原大學會計研究所學位論文。2003。1-48。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :