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「http://dx.doi.org/」
「
http://dx.doi.org/
」
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:
http://dx.doi.org/
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 Registration ( doi.airiti.com ) 。
財務避險下風險管理、盈餘管理對企業價值的影響:以台灣電子業上市公司為例
宋燕青 , Masters Advisor:林鳳儀
繁體中文
DOI:
10.6841/NTUT.2014.00027
財務避險 ; 匯率風險的暴露 ; 資訊不對稱 ; 成長機會 ; 裁決性應計項目 ; Financial Hedging ; Currency Risk Exposure ; Information Asymmetry ; Growth Opportunities ; Discretionary Accruals


- [2] 王漢民、陳俊廷,公平價值、價值攸關性與外滙風險,台灣管理學刊,第8卷,第2期,2008,第17-32頁
連結: - [3] 朱育瑩,衍生性金融商品使用對獲利能力之影響-本國與外商銀行之比較,碩士論文,亞洲大學財務金融學系學位論文,2011
連結: - [6] 吳清在,陳靜修,高蘭芬,企業使用衍生性商品避險之決定因素:台灣上市公司之實證研究,中華會計學刊,2002,第49-78頁
連結: - [8] 周嘉玲,匯率型衍生性金融商品操作對台灣上市公司稅前淨利之影響,碩士論文,成功大學企業管理學系專班,2010
連結: - [10] 林宜勉、劉純之、郭雅芬,企業風險管理、盈餘管理與盈餘價值攸關性,會計審計論叢,第3卷,第1期,2013,第81-116頁
連結: