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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 ) 。

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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 41 ) 〈TOP〉
  1. Barnea, A., J. Ronen, and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review 51 (1): 110-122.
  2. Beaver, W. H. and D. C. Morese. 1978. What Determines Price-Earning Ratios? Financial Analysts Journal (July/August): 65-76.
  3. Barth, M. E., W. H. Beaver, and M. A. Wolfson. 1990. Components of earnings and the structure of bank share prices. Financial Analysts Journal: 53-60.
  4. Bushee, B. 1998. The Influence of Institutional Investors on Myopic R&D Investment Behavior. The Accounting Review 73 (3): 305-333.
  5. Baraa, A., S. Lin, and A. M. Sbaraglia. 2007. Earnings Management using Discontinued Operations. Florida International University.
Times Cited (3) 〈TOP〉
  1. 陳肇諄(2015)。特殊項目研究之探討:以台灣上市公司為例。中原大學會計研究所學位論文。2015。1-55。 
  2. 陳緯新(2012)。重複發生非經常性項目的盈餘持續性和股價之關聯性-以台灣上市公司為例。臺灣大學會計學研究所學位論文。2012。1-75。 
  3. 陳宥廷(2017)。分類變動盈餘管理對會計資訊價值攸關性之影響。朝陽科技大學會計系學位論文。2017。1-56。
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