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
「
https://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:
https://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 a document with a DOI, the DOI permanent URL should always be presented (if using APA or Chicago format, present https://doi.org/DOI number). If using a citation format that does not specify DOI, the DOI permanent URL should still be presented as a priority.
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"?
To provide readers with the forefront academic information, articles that have been accepted for publication in journals and published online before the printed version are known as "preprint articles", which increase the article's exposure. Preprint articles do not have volume, page numbers, or publication dates yet, but can be identified by their DOI number. The DOI number is a digital identification number for literature. Both preprint and officially published articles will be assigned a DOI number. Through database integration, readers can easily follow the complete publication process of the article by clicking on the DOI link 「 https://doi.org/DOI Number 」
How to cite Preprint Articles?
You can use the year it was published onlineand DOI link of the preprint article to cite the literature.
Here is an example of a citation (based on APA 7th edition, which may vary depending on different citation format standards):
Author name (year of online preprint article). Article title. Journal name. https://doi.org/DOI Number
DOI:
10.6538/TAR
吳幸蓁(Shing-Jen Wu) ; 謝佳純(Chia-Chun Hsieh) ; 梁書瑋(Shu-Wei Liang)
中華會計學刊 ; 10卷2期 (2014 / 12 / 01) , P135 - 188
繁體中文
DOI:
10.6538/TAR.2014.1002.02
薪酬委員會 ; 薪酬績效敏感性 ; 高階經理人現金薪酬 ; 公司治理 ; compensation committee ; pay-performance sensitivity ; top executives' cash compensation ; corporate governance


- 楊朝旭、吳幸蓁(2003)。總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。
連結: - 蔡柳卿(2007)。高階主管薪酬與負盈餘關係之研究:訂約效率與管理者利益掠奪之觀點。中華會計學刊,6(2),209-239。
連結: - 蔡柳卿、楊朝旭、許慧雯(2012)。高階管理團隊薪酬對資產減損敏感度之實證研究。中華會計學刊,8(2),165-216。
連結: - 薛健宏(2008)。董監持股、盈餘平穩化與企業風險之關連性研究。會計評論,46,107-130。
連結: - Adams, R., and H. Mehran. 2002. Board structure and banking firm performance. Working paper, Federal Reserve Bank of New York
- 林語柔(2017)。薪酬委員會之勤奮程度對高階經理人薪酬之影響。中原大學會計學系學位論文。2017。1-45。
- 劉瑋軒(2017)。薪酬委員會組成與高階經理人總薪酬之關連性─探討獨立董事新制度發布前後之影響。中原大學會計學系學位論文。2017。1-55。
- 林美鳳(Mei-Feng Lin);卓佳慶(Chia-Ching Cho);王泓達(Hong-Da Wang);吳清盛(Cing-Sheng Wu)(2020)。薪酬委員會與董監薪酬敏感性之關聯-家族企業的影響。中華會計學刊。16(2)。297-334。
- 吳俐璇(2017)。比較公司績效、企業社會責任與公司治理對員工、
高階經理人與董監事薪酬之影響。國立臺灣大學會計學系學位論文。2017。1-66。