Search & Read at all times.
Your portable library is online!,Hello!
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 ( 36 ) 〈TOP〉
  1. 1. Abrahamson, E. and Amir, E.(1996), “The Information Content of President’s Letter to Shareholders”, Journal of Business Finance and Accounting, Vol.23, No.8, pp.157.
  2. 2. Altman (1968), E.I. "Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Bankruptcy," Journal of Finance 22, Vol.23, pp.589~609.
  3. 3. Beaver, W.H. (1966), "Financial Ratios as Predictors of Failure," Journal of Accounting Research Supplement, pp.71~111.
  4. 4. Bum. M (1974), “Failing Company Discriminant Analysis”, Journal of Accounting Research, Vol.12,pp.1~25.
  5. 6. Chen Li-Fen (2004), Predicting Corporate Financial Distress: Reflections on Choice-Based Sample Bias, Master Thesis, Master Program, Dept of Finance, Chao Yang Technology University.
Times Cited (2) 〈TOP〉
  1. 蘇紋慧(2010)。不同經濟周期下企業危機與企業績效之決定因素。淡江大學會計學系碩士在職專班學位論文。2010。1-72。
  2. 陳冠州(2017)。台灣上市櫃鋼鐵業財務危機預警模式建立之研究-PLS之應用。義守大學財務金融學系學位論文。2017。1-43。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :