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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 ( 55 ) 〈TOP〉
  1. 李建然,影響台灣上市公司自願性盈餘預測行為因素之研究,政治大學會計學系博士班博士論文,民86。
  2. 沈維民,企業之盈餘管理:以「會計方法選用」和「應計項目認列」為例,管理評論,第十六卷,第一期,民86:11-38。
  3. 吳淳渼,我國銀行業盈餘管理行為、工具與還原分析,中原大學會計學研究所未出版碩士論文,民89。
  4. 金成隆、林修葳與張永芳,強制性財務預測誤差與盈餘管理關係:20﹪門檻限制影響之研究,中國財務學刊,第七卷,第一期,民88,四月: 59-96。
  5. 張文瀞,盈餘品質對上市公司盈餘管理之影響,當代會計,第二卷,第二期,民90:195-214。
Times Cited (9) 〈TOP〉
  1. 許正典(2008)。會計主管專業能力、風險承擔與道德認知程度對盈餘管理意願之影響。淡江大學會計學系碩士班學位論文。2008。1-89。 
  2. 王僅媛(2006)。盈餘管理門檻與資產價值減損。中原大學會計研究所學位論文。2006。1-56。 
  3. 鄭英美(2006)。資產減損與盈餘管理之關聯性研究。臺灣大學會計學研究所學位論文。2006。1-75。 
  4. 蘇秀怡(2003)。季盈餘特性與盈餘管理關係之研究。元智大學管理研究所學位論文。2003。1-98。
  5. 葉怡芳(2004)。構建財務危機預警模式—支向機與羅吉斯之應用。元智大學會計學系學位論文。2004。1-94。
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