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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 ( 50 ) 〈TOP〉
  1. 3. 金成隆、鄭丁旺,民國八十八年,<持續與非持續盈餘反應係數之研究>,會計評論第31期,pp.19-42。
  2. 10. 張仲岳,民國九十年,<損益表之分類與獲利能力之預測>,當代會計第二卷第一期,pp.1-16。
  3. 12. 楊宜華,民國九十八年,<盈餘組成及分類移轉之研究>,國立台灣大學會計學研究所未出版碩士論文。
  4. 1. Abarbanell, J. S., Lanen, W. N., and Verrecchia, R. E. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics, 20(1), 31-60.
  5. 2. Ball, R., and Brown, P. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2), 159-178.
Times Cited (4) 〈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. 何美慧(2013)。穩健會計與特殊項目盈餘持續性關聯研究。中原大學會計研究所學位論文。2013。1-58。
  3. 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。
  4. 段怡安(2016)。整合Ohlson評價模型與Easton and Harris報酬模型於股票交易決策實證研究。淡江大學資訊管理學系碩士班學位論文。2016。1-90。
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