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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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Reference ( 46 ) 〈TOP〉
  1. 張家瑋,2007,負盈餘公司之評價-盈餘及帳面價值觀點,國立政治大學會計研究
  2. 詹家昌,許月瑜,2012,企業生命週期可否解釋投資與現金流量的敏感度,中山管理評論,第20卷第3期,頁909-944。
  3. 廖秀梅,陳依婷,2010,資訊揭露透明度、家族控制因素與盈餘價值攸關性,東吳大學會計學報,第2卷第2期,頁1-23。
  4. 鄭巧明,2011,國際財務報導準則新擬議現金流量表增額資訊內涵之研究,國立政治大學會計研究所碩士論文。
  5. Abdullah, A. A., and N. M. Saleh. 2014. Impact of Firms’ Life-Cycle on Conservatism: the Malaysian Evidence. Procedia – Social and Behavioral Sciences 145, 18-28.
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