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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 ) 。

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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 81 ) 〈TOP〉
  1. 林宥吟,2002,延伸性企業報告語言之產業應用-以資產管理產業為例,私立中原大學會計研究所碩士論文。
  2. 易芙瑛,2002,影響企業導入可延伸性企業報告語言(XBRL)之因素探討,私立中原大學會計系碩士論文。
  3. 陳淑珠,2005,公司治理、公司價值與投資人關係關聯性之研究-以台灣上市公司之投資人為研究對象,靜宜大學管理碩士在職專班碩士論文。
  4. 陳嶢睜,2003,應用Web Services與XBRL於企業財務報告資訊之系統模型研究,私立中原大學會計系碩士論文。
  5. 張志裕,2005,董事會特性、資訊揭露與經營績效之關連性研究,私立中原大學企業管理學系研究所未出版之碩士論文。
Times Cited (2) 〈TOP〉
  1. 黃薈霖(2013)。我國導入XBRL對資訊不對稱及資訊效率之影響。臺灣大學會計學研究所學位論文。2013。1-61。 
  2. 吳欣華(2010)。我國企業提早採用XBRL格式申報財務報告影響因素之探討。政治大學會計研究所學位論文。2010。1-72。
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