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 ) 。
The Relation of Real Earning Management, Earnings Thresholds and Information Transparency
方自億 , Ph.D Advisor:林鳳儀 Co-advisor :吳忠敏
繁體中文
DOI:
10.6841/NTUT.2014.00409
實質盈餘管理 ; 盈餘門檻 ; 資訊透明度 ; 環境資訊揭露 ; Real Earnings Management ; Earnings Thresholds ; Information Transparency ; Environmental Information Disclosure


- [1] 王蘭芬,2005,經理人是否會給予寬鬆的信用政策以避免報導損失,碩士論文,國立臺灣大學會計研究所。
連結: - [2] 沈中華、池祥麟,2003,從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機,財務金融特刊,31(3),407-458。
連結: - [3] 林有志、邱炳雲、何韋霆,2009,盈餘門檻與盈餘管理行為之研究,會計與財金研究,2(2),1-16。
連結: - [5] 林振蒼,2004,公司是否利用處分資產規避報導虧損,碩士論文,國立台灣大學會計研究所。
連結: - [7] 翁霓與蕭運炎,2008,財務報表環境資訊揭露品質影響因素之探討-以國內上市公司為例,東吳經濟商學學報,61,1-30。
連結: