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 ( 91 ) 〈TOP〉
  1. 張瑞當、方俊儒。民國95年。「資訊揭露評鑑系統對企業盈餘管理行為之影響」。
  2. 國立臺灣大學會計學研究所碩士論文。
  3. 蔡宗仁。民國83年。「廣告支出會計理論與問題之研究」。國立政治大學會計學研究所未出版碩士論文。
  4. Abarbanell, J. S. and R. Lehavy, 2001a, “Biased forecasts or biased earnings? The role of earnings management in explaining apparent optimism and inefficiency in analysts’ earnings forecasts,” Working paper, The University of North Carolina at Chapel Hill, NC.
  5. Barton, J. and P. Simko, 2002, “The balance sheet as an earnings management constraint,” The Accounting Review, Vol. 77, pp. 1-27 Bartov (1993).
Times Cited (4) 〈TOP〉
  1. 陳琬菁(2011)。董事會特性與盈餘管理方法之選擇。中興大學會計學研究所學位論文。2011。1-56。 
  2. 陳佩君(2009)。研究發展密度與資訊揭露評鑑系統對企業實質盈餘管理行為的影響 ---以裁減研究發展支出為例。中興大學高階經理人碩士在職專班學位論文。2009。1-43。
  3. 鄧安琪(2012)。35號「資產減損之會計處理準則」公報發布後對盈餘管理選擇之影響。中興大學會計學研究所學位論文。2012。1-35。
  4. 簡綾慧(2012)。公司特質對應計與實質盈餘管理選擇的影響。臺北大學會計學系學位論文。2012。1-46。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :