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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 ( 83 ) 〈TOP〉
  1. 林嬋娟、張哲嘉,2007,董監事異常動、家族企業與企業舞弊之關聯性,2007會計理論與實務研討會,台北大學。
  2. 張瑞當,方俊懦與曾玊琦,2007,核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,第二十四卷,第一期:17-39。
  3. 張瑀珊,2005,公司治理、盈餘管理與企業績效之關連性,淡江大學會計學研究所未出版碩士論文。
  4. 許溪南、歐陽豪與陳慶芳,2007,公司治理、盈餘管理與財務預警模型之建構,2007現代會計論壇學術研討會,逄甲大學。
  5. 陳錦村與葉雅薰,2002,公司改組、監督機制與盈餘管理之研究,會計評論,第三十四卷,會計評論,第三十四卷,1-29。
Times Cited (2) 〈TOP〉
  1. 楊詩卉(2011)。盈餘管理、公司治理、財務資訊與財務危機預警之研究。長榮大學經營管理研究所(博)學位論文。2011。1-74。 
  2. 范美慧(2009)。公司治理與財務危機公司之盈餘管理。中興大學高階經理人碩士在職專班學位論文。2009。1-46。
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