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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〉
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Reference ( 71 ) 〈TOP〉
  1. 丁立平(2003)。公司治理、會計資訊與公司價值關係之研究。國立台灣大學會計學研究所碩士論文,未出版,台北。
  2. 王佩珍(2005)。資訊揭露評鑑制度對股價影響之研究。中原大學會計學系碩士論文。
  3. 吳安妮(1993)。台灣經理人員主動揭露盈餘預測資訊內涵之實證研究。會計評論,(27),76-107。
  4. 劉佳怡(1999)。我國企業即時財務揭露決定因素及資訊內涵之探討。東海大學管理研究所碩士論文。
  5. Asquith, P., & Mullins, D. (1986). Signalling with Dividends, Stock Repurchases, and Equity Issues. Financial Management, 15(3), 27-44.
Times Cited (3) 〈TOP〉
  1. 張思瑩(2010)。公司治理與資訊揭露評鑑對智慧資本揭露之研究-以我國上市電子業為例。臺北大學企業管理學系學位論文。2010。1-57。
  2. 羅芷妍(2010)。信用評等宣告效果與資訊內涵之實證研究。臺北大學企業管理學系學位論文。2010。1-82。
  3. 洪淳儀(2017)。我國資訊揭露評鑑之市場效果。朝陽科技大學財務金融系學位論文。2017。1-33。
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