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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〉
Parallel Abstract 〈TOP〉
Reference ( 41 ) 〈TOP〉
  1. 1.中華民國會計研究發展基金會財務會計準則第十六號-財務預測編制要點,民國七十八年十二月二十八日。
  2. 2.中華民國會計研究發展基金會審計準則公報第十九號-財務預測核閱要點,民國七十九年十月十六日。
  3. 4.吳安妮,”台灣經理人員主動揭露盈餘預測資訊內涵之實證研究”,會計評論第27期,第76-107頁,民國八十二年四月。
  4. 10.財政部證券暨期貨管理委員會「公開發行公司財務預測公開體系實施要點」,台財證(六)000588,民國八十六年。
  5. 1.Atiase, R. K. 1985,”Predisclosure Information, Firm Captialization, and Security Price Behavior around Earnings Announcements”, Journal of Accounting Research, pp.21-36.
Times Cited (3) 〈TOP〉
  1. 林月花(2002)。我國上櫃公司財務預測更新與投信法人買賣超之研究。中原大學會計研究所學位論文。2002。1-66。
  2. 趙宇桓(2003)。財務預測宣告對風險與交易量之影響。中原大學會計研究所學位論文。2003。1-48。
  3. 張煥政(2006)。兩岸QFII制度與對股市的影響之比較研究。政治大學經營管理碩士學程(EMBA)學位論文。2006。1-188。
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