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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 ( 48 ) 〈TOP〉
  1. 許崇源、林容芊,2009,從存貨會計新公報談存貨會計處理,會計研究月刊,第282期:124-141。
  2. 廖翊帆,2009,新財務會計準則第十號公報對企業之影響,政治大學會計系碩士論文。
  3. 鄭高輯、林泉源,2010,投資人情緒對投機型股票報酬率之影響,商略學報,第2卷第1期:21-35。
  4. Armstrong, C.S., M. E. Barth. , A. D. Jagolinzer., and E. J. Riedl. 2010 .Market Reaction to the Adoption of IFRS in Europe. Accounting Review 85(1): 31-61.
  5. Baker, M. and J. C. Stein. 2004 .Market liquidity as a sentiment indicator. Journal of Finance Markets 7(3): 271-299.
Times Cited (3) 〈TOP〉
  1. 張凱傑(2014)。賈伯斯的魅力?。淡江大學會計學系碩士班學位論文。2014。1-56。 
  2. 陳香文(2014)。奢侈稅對投資人情緒的影響: 以奢侈稅對相關產業的衝擊為例。淡江大學會計學系碩士在職專班學位論文。2014。1-67。 
  3. 姜定宏(2012)。國際會計準則對企業與投資人情緒的影響-以金融保險業為例。淡江大學會計學系碩士在職專班學位論文。2012。1-66。 
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