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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〉
Parallel Abstract 〈TOP〉
Reference ( 65 ) 〈TOP〉
  1. 林嬋娟與張哲嘉,2009,董監事異常變動、家族企業與企業舞弊之關聯性,會計評論,48期,1-33。
  2. 徐清俊與陳宜鋒,2004,經理人盈餘預測與盈餘管理之關聯性研究-以台灣上市電子公司為例,宜蘭大學學報,2卷,127-138。
  3. 財團法人中華民國會計研究發展基金會,2007,財務會計準則公報第三十八號:待出售非流動資產及停業單位之會計處理準則。
  4. 高祥桓,2002,裁決性應計項目、衍生性金融商品與損益平穩化,國立成功大學會計學研究所未出版之碩士論文。
  5. 高蘭芬,2002,董監事股權質押之代理問題對會計資訊與公司績效之影響,國立成功大學會計學研究所未出版之碩士論文。
Times Cited (2) 〈TOP〉
  1. 林正學(2015)。會計錯誤之財報重編前後各類盈餘管理研究。中正大學會計與資訊科技學系學位論文。2015。1-82。
  2. 陳宥廷(2017)。分類變動盈餘管理對會計資訊價值攸關性之影響。朝陽科技大學會計系學位論文。2017。1-56。
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