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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 ( 97 ) 〈TOP〉
  1. 2.王萬成、高祥恒,2002,裁決性應計項目、衍生性金融商品與盈餘平穩化,2002 財務金融學術研討會,台中:國立中興大學財務金融學系主辦。
  2. 4.何典諭、蔡文雄,2006,會計及稅制改變對權益型獎酬制度的衝擊:兼論企業之員工激勵工具選擇,會計研究月刊,第251 期:40-64。
  3. 5.李建然、高惠松,2007,會計師事務所人力資本與審計品質之關聯性研究,人力資源管理學報,第7 卷第3 期:45- 64.
  4. 9.林維衍、陳如慧,2009,員工分紅制度與經營績效,會計與公司治理,第6
  5. 10.范宏書、陳慶隆,2006,強制揭露員工紅利對盈餘影響資訊之政策效果評估,會計評論,第42 期:115-150。
Times Cited (1) 〈TOP〉
  1. 鄒孟桓(2011)。獎酬制度改變對公司績效之影響:以員工分紅費用化影響探討。中興大學會計學研究所學位論文。2011。1-54。 
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