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 ( 55 ) 〈TOP〉
  1. 王富源 (2010),我國銀行業盈餘管理動機、內部關聯性與監督機制對盈餘管理影響之研究,淡江大學會計學系碩士論文
  2. 李同龢、顧裔芳、王姿斐、陳海敏 (2005),經理人藉盈餘管理影響信用評等之探討,會計與公司治理,卷2,頁1-24
  3. 李昆鴻 (2011),銀行盈餘管理的行為:來自提列呆帳準備費用之觀察,國立暨南大學財務金融學系碩士論文
  4. 李怡采 (2011),董事會結構與台灣商業銀行盈餘管理之研究,朝陽科技大學會計研究所碩士論文
  5. 余紀純 (2010),實施Basel II後銀行緩衝資本與景氣循環關係之實證研究,國立交通大學財務金融研究所碩士論文
Times Cited (1) 〈TOP〉
  1. 丁巧旻(2017)。台灣金融控股公司盈餘管理之研究。朝陽科技大學會計系學位論文。2017。1-42。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :