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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) )
AND、OR、NOT

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

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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 Registrationdoi.airiti.com ) 。

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Reference ( 35 ) 〈TOP〉
  1. 吳清在、謝宛庭(2005),認列資產減損時點與金額之決定因素其市場反應,國立
    連結:
  2. 財團法人中華民國會計研究發展基金會,2004 年,財務會計準則公報第35 號公
    連結:
  3. 黃聖凱(2003),長期性資產價值減損與股票報酬率相關性之研究,國立臺灣大學
    連結:
  4. 陳克豪(2004),資產減損之會計理及其影響簡介,會計研究月刊,第218 期;42-43
    連結:
  5. 顏信輝、丁緯(2004),三十五號公報對企業年度報表之影響-由九十三年年報分
    連結:
Times Cited (2) 〈TOP〉
  1. 陳昭元(2007)。資產減損提列對電子業股權評價影響之研究。中原大學會計研究所學位論文。2007。1-60。 
  2. 徐馨蔓(2009)。減損與價值攸關性、盈餘管理與未來營運績效之關聯性。臺灣大學會計學研究所學位論文。2009。1-80。
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