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
DOI:
10.6675/JCA
The Effect of Environmental Performance on Environmental Disclosure and Economic Performance
祝道松(Dauw-Song Zhu) ; 盧正宗(Cheng-Tsung Lu) ; 洪晨桓(Chen-Huan Hong) ; 楊秀萍(Xiu-Ping Yang)
當代會計 ; 9卷2期 (2008 / 11 / 01) , P237 - 269
繁體中文
DOI:
10.6675/JCA.2008.9.2.04
環境績效 ; 環境揭露 ; Tobin Q ; 經濟附加價值 ; 環境會計 ; environmental performance ; environmental disclosure ; Tobin Q ; economic value-added EVA ; environment accounting


- Al-Tuwaijri, S. A.,T. E. Christensen,K. E. Hughes.(2004).The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach.Accounting, Organizations and Society,29(5-6),447.
- Bamber, E. M.,L. S. Bamber,M. P. Schoderbek.(1993).Audit structure and other determinants of audit report lag: An empirical analysis.Auditing: A Journal of Practice and Theory,12(1),1.
- Berthelot, S.,D. Cormier,M. Magnan.(2003).Environmental disclosure research: Review and synthesis.Journal of Accounting Literature,22,1.
- Biddle, G. C.,R. M. Bowen,J. S. Wallace.(1997).Does EVA beat earnings? Evidence on associations with stock returns and firm values.Journal of Accounting and Economics,24(3),301.
- Bragdon, J. H.,J. A. T. Marlin.(1972).Is pollution profitable.Risk Management,19(4),157.
- 梁容愷(2015)。企業環境保護程度與財務績效、違約風險的關聯性。淡江大學財務金融學系碩士班學位論文。2015。1-49。
- 李慧莉(2015)。利害關係人、綠色組織文化、企業綠色管理與組織績效之關聯研究。淡江大學會計學系碩士班學位論文。2015。1-76。
- 陳英如(2011)。利害關係人、環境績效與環境揭露關聯性之研究。淡江大學會計學系碩士班學位論文。2011。1-70。
- 蘇三瑋(2010)。媒體報導、企業環境績效及環境揭露關聯性之研究。淡江大學會計學系碩士班學位論文。2010。1-93。
- 何宗翰(2016)。環境安全事件對企業社會責任環境資訊揭露之影響。中原大學會計學系學位論文。2016。1-41。