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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〉
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Reference ( 43 ) 〈TOP〉
  1. 林宜潔,2008,財務報表重編對盈餘資訊內涵之影響,台灣大學會計研究所未出版之碩士論文。
  2. 林有志與林郁慧,2004,分析師對應計項目持續性認知之研究,會計與公司治理,第1卷第1期:25-45。
  3. 胡詠喬,2007,財務報表重編與舞弊風險因子關聯性之研究,中原大學會計研究所未出版之碩士論文。
  4. 賴梨雯與薛敏正,2009,應計項目組成之波動、盈餘品質與股票報酬,北商學報,第15期:1-22。
  5. Anderson, K. L., and T. L.Yohn. 2002. The effect of 10-K restatements on firm value, information asymmetries, and investors’ reliance on earnings. Working paper, Georgetown University, Washington, D.C.
Times Cited (1) 〈TOP〉
  1. 林咸亨(2014)。企業財務報表重編預測模型透過Logistic統計分析及基因演算法分析。中正大學會計與資訊科技學系學位論文。2014。1-47。
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