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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 ( 76 ) 〈TOP〉
  1. 方智強與吳安妮,1997,「臺灣經理人員主動揭露盈餘預測之實證研究」,會計評論, 30:253-69.
  2. 王萬成與高祥恒,2002,「裁決性應計項目、衍生性金融商品與盈餘平穩化」,成功大學,2002年財務金融學術暨實務研討會.
  3. 吳安妮,1991,「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.
  4. 李建然,1997,「影響台灣上市公司自願性盈餘預測瀕率之研究」,會計評論,32:49-79,國立台北大學.
  5. 李建然,2000,「影響台灣上市公司自願性盈餘預測頻率之研究」,會計評論,27:49-79
Times Cited (1) 〈TOP〉
  1. 陳佳信(2006)。董事或財會經理人具會計師事務所經歷、財務預測準確度與盈餘管理之研究。臺灣大學會計學研究所學位論文。2006。1-66。 
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