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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) )

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 ( 97 ) 〈TOP〉
  1. 1. 財團法人中華民國會計研究發展基金會財務會計準則委員會,2005,財務會計準則公報第五號「長期股權投資會計處理準則」(第五次修訂),台北:財團法人中華民國會計研究發展基金會。
  2. 2. 財團法人中華民國會計研究發展基金會財務會計準則委員會,1985,財務會計準則公報第六號「關係人交易之揭露」,台北:財團法人中華民國會計研究發展基金會。
  3. 3. 財團法人中華民國會計研究發展基金會財務會計準則委員會,2006,財務會計準則公報第七號「合併財務報表」(第二次修訂),台北:財團法人中華民國會計研究發展基金會。
  4. 7. 王詩韻,2003,以投資損益論合併報表與母公司報表之相對資訊內涵,國立成功大學會計學系碩士論文。
  5. 20. Alchian, A., and H. Demsetz. 1972. Production, information cost and economic organization. American Economic Review 62, 777-795.
Times Cited (3) 〈TOP〉
  1. 陳書雋(2015)。現金變化:盈餘持續性和股市反應。臺灣大學會計學研究所學位論文。2015。1-50。 
  2. 吳馥羽(2013)。我國財會公報第七號修訂合併財務報表編製個體適用狀況與盈餘持續性之研究。臺北大學會計學系學位論文。2013。1-118。
  3. 許德儀(2015)。合併報表與母公司報表之資訊差異對盈餘持續性之影響。中央大學會計學研究所學位論文。2015。1-39。
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