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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 ( 41 ) 〈TOP〉
  1. 吳桂銀,2005,不同類型減資減資事件之實證研究,中原大學會計學系碩士論文。
  2. 吳淑娟,2008,我國上市(櫃)公司施實彌補虧損、買回庫藏股、與現金返還等三種減資方式對公司財務績效影響之實證研究,中原大學會計學系碩士論文。
  3. 李佩芳,2003,業績衰退公司之會計政策,成功大學會計學研究所碩士論文。
  4. 李建然與林秀鳳,2005,會計師任期與異常應計數之關聯性研究,管理評論,第24卷,第4期,頁103-126。
  5. 李國榮、呂素蓮與張舜迪,2009,台灣證券市場減資效應分析,台灣金融財務季刊,第10輯第3期,頁29-57。
Times Cited (1) 〈TOP〉
  1. 史佩雯(2013)。產業創新條例實施對電子類股企業盈餘管理行為之影響。中原大學會計研究所學位論文。2013。1-64。 
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