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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 ( 84 ) 〈TOP〉
  1. 2. 方偉廉,2008,子公司負債與母公司財務風險、股權市值及系統風險之關聯性:合併財務報表資訊價值之探討,未出版博士論文,國立台灣大學會計研究所。
  2. 3. 方偉廉、葉疏,2005,合併財務報表與企業融資之關連性,2005會計理論與實務研討會,中華會計教育學會暨台灣大學會計學系,中華民國台北。
  3. 5. 王詩韻,2003,投資損益論合併報表與母公司報表之相對資訊內涵,國立成功大學會計研究所碩士論文。
  4. 6. 台灣證券交易所,2011,我國採用IFRSS問答集,台北,台灣證券交易所。
  5. 14. 李淑華,2010,公司治理與權益法下投資淨收益之持續性與市場評價,會計評論,27-72。
Times Cited (1) 〈TOP〉
  1. 許德儀(2015)。合併報表與母公司報表之資訊差異對盈餘持續性之影響。中央大學會計學研究所學位論文。2015。1-39。
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