Search & Read at all times.
Your portable library is online!
3.237.67.179,Hello!
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) )
AND、OR、NOT

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

close

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「http://dx.doi.org/」 「 http://dx.doi.org/ 」 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: http://dx.doi.org/ 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 Registrationdoi.airiti.com ) 。

Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Share
Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 40 ) 〈TOP〉
  1. 1.Beatty, A., S. L.Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks:The influence of taxes,regulatory capital and earnings. Journal of Accounting Research 33(Autumn):231-261.
    連結:
  2. 3.Liu, S. Z.. 1997. The determination of loan impairment recognized by the U.S.holding banks, The Chinese review 30(March):33-37.
    連結:
  3. 5. Beaver, W. H. and E. E. Engle. 1996. Discretionary behavior wuth respect to allowances for ioan losses and the behavior of security pruces. Journal of Accounting and Economics 22:177-206.
    連結:
  4. 7. Scholes, M. S.,G. P. Wilson, and M. A. Wolfson. 1992. Firms´responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research 30(Supplement):161-185.
    連結:
  5. 9. Maydew, E. L.. 1997. Tax-induced earnings management by firms with net operating losses. Journal of Accounting Research 35(Spring):83-95.
    連結:
Times Cited (4) 〈TOP〉
  1. 黃惠敏(2003)。我國金融機構處理不良債權機制之探究。中原大學會計研究所學位論文。2003。1-138。
  2. 莊淳涵(2004)。營業稅調降政策對金融業之影響- 以壞帳揭露及股價反應為例。成功大學會計學系學位論文。2004。1-61。
  3. 王麗芬(2006)。銀行逾放提存對經營績效之影響-新信用風險規範之觀點。元智大學管理研究所學位論文。2006。1-103。
  4. 陳明智(2010)。銀行不良債權管理機制及法制之研究。臺中科技大學事業經營研究所學位論文。2010。1-142。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :

close

close