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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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Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 55 ) 〈TOP〉
  1. 〔1〕 張仲岳,「損益表之分類與獲利能力之預測」,當代會計,2(1), 1-16頁,2001。
  2. 〔2〕 Ali, A., L. Hwang, and M.A. Trombley, “Accruals and future stock returns: Test of the Naïve Investor Hypothesis”, Journal of Accounting, Auditing and Finance, 15, 161-181, 2000.
  3. 〔3〕 Ball, R. and Brown, “An empirical evaluation of accounting income numbers”, Journal of Accounting Research, 6(2), 159-178, 1968.
  4. 〔4〕 Barber, B., and J. Lyon, “ Detecting long-horizon abnormal stock returns: the empirical power and specification of test statistics”, Journal of Financial Economics, 43, 341-372, 1997.
  5. 〔5〕 Barone, G.J., Magilke, M., “An examination of investor sophistication and the pricing of accruals and cash flows”, Gonzaga University working paper, 2008.
Times Cited (1) 〈TOP〉
  1. 鄧惠琳(2013)。從企業生命週期探討長、短期淨營運資產對未來獲利的影響。臺灣大學會計學研究所學位論文。2013。1-41。 
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