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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 ( 61 ) 〈TOP〉
  1. 吳安妮,「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,民80:1-24。
  2. 李建然,「影響台灣上市公司自願性盈餘預測揭露行為因素之研究」,第三屆台灣地區會計審計理論與實務研討會發表之論文,民86。
  3. 陳柏任,「網際網路財務報告揭露之系統架構研究」,中原大學會計研究所碩士論文,民90。
  4. Amihud, Y., and H. Mendelson. 1986. “Asset Pricing and the Bid-ask Spread.” Journal of Financial Economics 17:223-249.
  5. Ashbaugh, H., K. Johnstone and T. Warfield.1999. “Corporate Reporting on the Internet.” Accounting Horizons. Setpember:241-257.
Times Cited (4) 〈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. 羅婉菱(2007)。網路數位電力監測系統之建置。中央大學環境工程研究所學位論文。2007。1-113。
  3. 張宏宇(2008)。企業以XBRL格式申報財務資訊與公司治理因素之關連性研究。政治大學會計研究所學位論文。2008。1-92。
  4. 陳建君(2011)。我國企業對於延伸性企業報導語言(XBRL)導入因素及效益之探討。長榮大學經營管理研究所(博)學位論文。2011。1-96。
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