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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 ) 。



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. 「 」 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

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 54 ) 〈TOP〉
  1. 范宏書,陳慶隆,廖英任(2008)。盈餘管理對會計資訊相對價值攸關性之影響。管理與系統,15(1),93-136。
  2. 張文瀞(2003)。本益比變動與盈餘管理。當代會計,4(1),29-56。
  3. 張文瀞,周玲臺,林修葳(2003)。部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。
  4. 黃美祝,林世銘(2009)。稅局選案查核與企業租稅逃漏之探討。會計評論,48,35-66。
  5. 楊朝旭,吳幸蓁(2003)。經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。
Times Cited ( 8 ) 〈TOP〉
  1. 古佳玄(2012)。公司規模及多角化交互作用下對盈餘管理及市場評價的影響。交通大學財務金融研究所學位論文。2012。1-33。 
  2. 吳佳育(2016)。存活分析模型於股權型群眾募資之探討。中原大學企業管理研究所學位論文。2016。1-96。 
  3. 劉珍華(2014)。國際財務報導準則之採用對內部控制缺失與財務報表品質之影響。中原大學會計研究所學位論文。2014。1-50。 
  4. 王雅萱(2015)。公允價值、資訊透明度與企業價值之關聯性。長榮大學經營管理研究所學位論文。2015。1-97。 
  5. 林佳玟(2015)。盈餘管理、財務績效與企業生命週期關聯性之研究-以杜邦分析探討。臺中科技大學會計資訊系碩士班學位論文。2015。1-48。 
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