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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 ( 53 ) 〈TOP〉
  1. 1. 方智強與吳安妮(民八六)“台灣經理人員主動揭露盈餘預測之實證研究”。會計評論,30,253-269。
  2. 2. 吳安妮(民八十)“經理人員自願揭露盈餘預測資訊給外界之決定因素-實證研究”。會計評論,25,1-24。
  3. 5. 林美倫(民八六)“我國新上市公司之簽證會計師事務所與盈餘管理之研究”。台南家專學報,16,219-227。
  4. 8. 張文瀞(民九十)“審計品質對上市公司盈餘管理之影響”。當代會計,2(2),195-214。
  5. 10. 郭敏華編譯(民八八)企業分析與評價。台北:華泰文化事業股份有限公司。
Times Cited (5) 〈TOP〉
  1. 蔡家明(2007)。公司治理對於企業危機預警影響探討---Logistic迴歸應用。政治大學金融研究所學位論文。2007。1-70。
  2. 郭亦蘭(2008)。公司治理與未預期盈餘之資訊效果。臺灣大學財務金融學研究所學位論文。2008。1-49。
  3. 劉安萍(2010)。企業社會責任與公司經營績效關聯性之研究—以公司治理及盈餘管理觀點。中原大學會計研究所學位論文。2010。1-84。
  4. 吳家奇(2010)。公司治理對財務危機公司價值攸關性之影響。中興大學高階經理人碩士在職專班學位論文。2010。1-45。
  5. 李淑雲(2017)。審計委員會組成與經營績效及財務風險關聯性之研究。淡江大學會計學系碩士在職專班學位論文。2017。1-62。
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