Search & Read at all times.
Your portable library is online!,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) )

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 ( 67 ) 〈TOP〉
  1. 3.杜榮瑞、顏信輝、陳琬瑜,2004,影響我國現階段全面採用國際會計準則之因素探討,會計與公司治理,第一卷第二期(十二月):頁15-37。
  2. 5.林宜勉、王韶濱、陳世良,2004,會計方法選擇與盈餘管理:以折舊方法為例,會計與公司治理第一卷第一期(六月):頁73-94。
  3. 6.張文瀞,2001,審計品質對上市公司盈餘管理之影響,當代會計,第二卷第二期(十一月):頁195-214。
  4. 7.黃志仁、廖彩伶、陳于格,2009,現金增資之盈餘管理行為:裁決性應計項目與業外損益之整合性決策,當代會計,第十卷第一期(五月):頁63-98頁。
  5. 8.歐進士、李佳玲、詹坤茂,2004,我國企業盈餘管理與經營風險相關之實證研究,風險管理學報,第六卷第二期:頁181-206。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :