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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〉
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Reference ( 61 ) 〈TOP〉
  1. 沈維民,民國86年。「企業之盈餘管理:以會計方法選用和應計項目認列為例」,管理評論,第16卷第1期:頁11-38。
  2. 郭蓁容,民國97年,「資訊揭露、裁決性應計項目與實質盈餘管理之關聯」,國立中興大學會計學研究所碩士論文。
  3. 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」,會計評論,第42期:頁1-22。
  4. 歐進士,民國87年,「我國企業研究發展與經營績效關聯性之實證研究」,中山管理評論,第6卷第2期:頁357-386。
  5. Bartov, E. 1993. “The timing of asset sales and earnings manipulation.” The Accounting Review, pp. 840-855.
Times Cited (1) 〈TOP〉
  1. 王冠智(2012)。資訊揭露評鑑對受評公司股價之影響。中興大學財務金融學系所學位論文。2012。1-48。
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