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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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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 46 ) 〈TOP〉
  1. 劉正田,研發支出資本化之會計基礎股票評價,會計評論,第33期,民國90年7月。
  2. Aboody D.and B. Lev. 1998. The Value Relevance of Intangibles: The Case of Software Capitalizaiton. Journal of Accounting Research.Vol.36. p161-191.
  3. Chan, L.K.C., J. Lakonishok and T. Sougiannis. 2000. The stock market valuation of research and development expenditures. Working paper .University of Illinois at Urbana-Champaign.
  4. Chan, S. H., J.D. Martin and J.W. Kensinger. 1990. Corporate research and development expenditures and share value. Journal of Accounting and Economics( 26):255-276.
  5. Chambers,D., R.Jennings, and R.B. ThompsonΠ. 2000. Evidence on the Usefulness of Capitalizing and Amortizing Research and Development Costs. Working paper. The University of Illinois.
Times Cited (20) 〈TOP〉
  1. 彭永龍(2011)。投資型子公司、公司治理及成長機會與公司績效關係之研究。交通大學管理學院財務金融學程學位論文。2011。1-60。 
  2. 周麗華(2003)。高科技產業無形資產對分析師預測的影響。中原大學會計研究所學位論文。2003。1-35。
  3. 謝佩芬(2004)。財務指標與非會計資訊對股價之影響-Ohlson模型之延伸應用。中原大學國際貿易研究所學位論文。2004。1-56。
  4. 歐陽運翰(2005)。產業結構變遷對電子產業與傳統產業價值創造之影響研究。臺灣大學會計學研究所學位論文。2005。1-134。
  5. 林雅惠(2005)。台灣上市公司在研究發展費用增加後異常報酬之研究。亞洲大學國際企業學系碩士班學位論文。2005。1-53。
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