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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 ) 。

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Reference ( 82 ) 〈TOP〉
  1. 林有志、邱炳雲、何韋霆(2009),「盈餘門檻與盈餘管理行為之研究」,會計與財金研究,2卷2期:頁1-16。
  2. 黃志仁、廖彩伶、陳于格(2009),「現金增資之盈餘管理行為:裁決性應計項目與業外損益之整合性決策」,當代會計,10卷1期:頁63-98。
  3. 蔡柳卿、楊怡芳(2006),「公司治理與符合績效門檻盈餘管理行為之關連性研究」,東吳經濟商學學報,53期:頁33-72。
  4. 楊朝旭、吳幸蓁(2003),「總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究」,會計評論,36期:頁55-87。
  5. Abarbanell, J. and Lehavy, R. (2003), Can stock recommendations predict earnings management and analysts’ earnings forecast errors?. Journal of Accounting Research, 41(1), 1-31.
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