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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 ( 37 ) 〈TOP〉
  1. 1. 方俊儒、李秀英、龍春伶,2008,獨立董監事對公司績效與盈餘品質之影響-控制股東之調節效果,會計與公司治理,第五卷第一期,pp.50-80。
  2. 2. 吳珊穎,2007,公司治理對會計師選任與盈餘管理之影響,國立成功大學會計學系博士班,博士論文。
  3. 4. 李啟華,2008,存貨與裁決性應計數之估計,國立臺灣大學會計學系博士班,博士論文。
  4. 6. 金成隆、林修葳、張永芳,1999,強制性財務預測誤差與盈餘管理關係:20%門檻限制影響之研究,財務金融學刊,第七卷第一期,pp.59-96。
  5. 8. 高祥恒,2002,裁決性應計項目、衍生性金融商品與損益平穩化,國立成功大學會計學系碩士班,未出版碩士論文。
Times Cited (2) 〈TOP〉
  1. 賴宇倢(2013)。董監責任險與投資效率關聯性之實證研究。臺灣大學會計學研究所學位論文。2013。1-57。
  2. 廖翊筌(2016)。董監事責任險、財務報表重編與財務風險之研究。臺中科技大學會計資訊系碩士班學位論文。2016。1-60。
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