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 Registration ( doi.airiti.com ) 。
財務會計準則新十號公報與企業價值之研究:Ohlson Model應用
柯彤依 , Masters Advisor:高儷華
繁體中文
DOI:
10.6840/cycu201200742
存貨跌價損失 ; 新十號公報 ; Ohlson 模型 ; Ohlson Model ; Loss on inventories ; Taiwan’s Financial Accounting Standard No. 10


- 王信智、劉士明、林文燦、傅金宏,2009,台灣筆記型電腦產業適用之存貨管理決策方法之研究,管理與系統,第十六卷第二期,頁311-345。
連結: - 吳惠蘭,2009,財務會計準則公報第十號「存貨之會計處理準則」修訂之探討,國立交通大學高階主管管理學程碩士論文。
連結: - 呂觀文,2009,新存貨會計準則對公司財務績效及存貨管理的影響,國立臺灣大學管理學院碩士在職專班財務金融組碩士論文。
連結: - 李渝秀,2010,存貨評價損益與財務分析師盈餘預測誤差之關聯性,國立成功大學會計研究所碩士論文。
連結: - 李緒東、陳信志、古永嘉,2011,存貨系統的改善與建立-以國內電子業某公司為例,企業管理學報,第八十八期,頁1-22。
連結: