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「http://dx.doi.org/」
「
http://dx.doi.org/
」
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:
http://dx.doi.org/
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 Registration （ doi.airiti.com ） 。
ACI:
Data Source: Academic Citation Index (ACI)
As Taiwan's largest Citation Index, we currently have on record all Humanities, and Sociology journals that were published in Taiwan. The number of periodicals that are published on a regular basis total around 400 different types. If periodicals that were added to the collection but then halted are counted as well, the number of periodicals total over 500 types. Every year we announce the recorded periodicals' impact factor, etc. to the public, and allow scholars utilize our materials to carry out academic research for free.
Impact Factor: The statistic indicating the average number of times a journal's articles published in the past two years have been cited in the counting year.
Formula: (Number of cites in counting year to articles published in the span of two years ) ÷ (Number of articles published in the span of two years)
Example: The impact factor in 2010 (determined in 2011)
In 2009, Journal A published 15 articles, and these 15 articles were cited 20 times in 2010.
In 2008, Journal A published 16 articles, and these 16 articles were cited 30 times in 2010.
→
→2010's Impact Factor = (20+30) ÷ (15+16) = 1.61
=（20+30）÷（15+16）≒1.61
What is "Preprint"?
In order to provide readers the forefront academic information, after articles are accepted to publish in the journal, we publish them in network before they're printed. Those "on-line first articles" are called the "preprint articles". The preprint articles do not have volume No., page No., publication date, but can be identified by the DOI number. 「 http://dx.doi.org/ 」 Link to the latest version of the article.
How to cite Preprint Articles?
Please use the online publication date and the DOI number of the preprint article to cite the literature.
Cited example (may vary with different formats you cited):
Author name. Article name. Journal name. YYYY/MM/DD online publish in advance.
doi:DOI Number
My Subscriptions
Export
Track
Add to Cart
E-mail To Friend
Print Bibliography
Report an Issue
Purchase Single Articles
Download PDF
Firms' Earnings Management: An Investigation of "Accounting Policy Choices" and "Accruals"
管理評論 ； 16卷1期 (1997 / 01 / 01) ， P11 - 37
繁體中文
DOI：
10.6656/MR.1997.16.1.CHI.11
盈餘管理 ； 盈餘操縱綜合指標 ； 政治成本 ； 紅利計畫 ； 債務契約條款 ； Earnings Management ； Earnings Manipulation Integrated Index ； Political Costs ； Incentive Programs ； Debt Covenants
- 周燕雀(2013)。權益市值高估與實質、應計數盈餘管理：博達案前後之比較分析。淡江大學會計學系碩士在職專班學位論文。2013。1-49。
- 吳姿瑩(2010)。銀行徵授信人員信任程度及會計知識對財務資訊判斷差異之研究。淡江大學會計學系碩士在職專班學位論文。2010。1-70。
- 李文佑(2009)。道德意識與道德意圖關聯性之研究：以信念和內疚為中介變數。淡江大學會計學系碩士班學位論文。2009。1-77。
- 許正典(2008)。會計主管專業能力、風險承擔與道德認知程度對盈餘管理意願之影響。淡江大學會計學系碩士班學位論文。2008。1-89。
- 陳明義(2007)。董事會品質與盈餘管理之關聯性研究。淡江大學會計學系碩士在職專班學位論文。2007。1-104。
