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 ） 。
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The Association among Reterns ,Earning Per Share ,and Cash Flows Before and After Restatement
馬秀慧 , Masters Advisor：張慧珊
繁體中文
DOI：
10.6840/CYCU.2011.00428、10.6840/cycu201100793
財務報表重編 ； 股票報酬 ； 現金流量 ； 盈餘 ； cash flows ； earning per share ； restatement ； returns
- 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。
連結：
- 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。
連結：
- 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。
連結： - 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。
連結： - 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.
連結：
