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 ) 。

Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 44 ) 〈TOP〉
  1. 5. 陳長念與陳勤意編著,XML&ASP網頁程式設計,知城數位科技股份有限公司,2001年1月初版。
  2. 12. Akerlof, G., “The Market for Lomons: Qualitative Uncertainty and the Market Mechanism”, Quarterly Journal of Economics 1970, P488-500.
  3. 13. Beaver, W. H., “The Information Content of Annual Earnings Announcements”, Journal of Accounting Research, (1968), P67-92.
  4. 14. Bray, T., Paoli, J., and Sperberg-McQueen, C. M. ed. “Extensible Markup Language(XML) 1.0”,[W3C Recommendation], Feb 1998.
  5. 15. Chambers, A. E., “Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements”, Journal of Accounting Research, 22(1984), P21-47.
Times Cited (12) 〈TOP〉
  1. 盧文傑(2007)。XBRL於證券市場應用分析之探討。元智大學資訊管理學系學位論文。2007。1-115。 
  2. 楊偉綸(2002)。會計師業以應用服務供應商模式提供加值服務之可行性探討。中原大學會計研究所學位論文。2002。1-100。
  3. 陳世芃(2002)。非營利組織網際網路財務資訊揭露之系統架構研究。中原大學會計研究所學位論文。2002。1-68。
  4. 林宥吟(2002)。延伸性企業報告語言之產業應用-以資產管理產業為例。中原大學會計研究所學位論文。2002。1-68。
  5. 易芙瑛(2002)。影響企業導入可延伸性企業報告語言(XBRL) 之因素探討。中原大學會計研究所學位論文。2002。1-68。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :