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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 ( 59 ) 〈TOP〉
  1. 梁証揚(2001),「人力支出與價值攸關性之研究」,私立中原大學會計學系未出版碩士論文。
  2. 賴渙文(2001),「成長機會對會計資訊評價攸關性影響之研究」,私立中原大學會計學系未出版碩士論文。
  3. Amir, E., and B. Lev(1996),”Value-relevance of non-financial information:The wireless communications industry”, Journal of Accounting and Economics, pp.3-30.
  4. Baily, M.N.(1972),”Research and development costs and returns:The U.S. pharmaceutical industry”, Journal of Political Economy, pp.70-85.
  5. Barth, M., and G. Clinch(1998),”Revalued financial, tangible, and intangible assets: associations with share prices and nonmarket-based estimates”, Journal of Accounting Research, pp.199-233.
Times Cited (13) 〈TOP〉
  1. 黃淑卿(2011)。台灣上市資訊科技公司創新能力與財務績效關聯性之研究。淡江大學企業管理學系碩士在職專班學位論文。2011。1-74。 
  2. 鍾雅惠(2008)。創新資本之衡量與價值。淡江大學會計學系碩士班學位論文。2008。1-64。 
  3. 張嘉文(2007)。會計準則強化與人力成本資本化對企業價值之影響。淡江大學會計學系碩士班學位論文。2007。1-83。 
  4. 張家綺(2003)。生命週期對商標價值的攸關性。中原大學會計研究所學位論文。2003。1-49。
  5. 段台國(2003)。在「軍民通用科技發展作業基金」下影響技術移轉價格因素之研究。中原大學企業管理研究所學位論文。2003。1-69。
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