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
郭振雄(Jenn-Shyong Kuo) ； 何怡澄(Yi-Cheng Ho) ； 徐書凡(Shu-Fan Hsu) ； 彭火樹(Huoshu Peng)
中華會計學刊 ； 12卷S期 (2017 / 04 / 01) ， P367 - 421
繁體中文;英文
DOI：
10.6538/TAR.2017.12S.02
企業策略 ； 企業社會責任報告 ； 租稅規避 ； business strategy ； corporate social responsibility (CSR) report ； tax avoidance
- 許永聲,陳俊合,曾奕菱(2013)。企業社會責任與信用風險評等。會計學報，5(1)，1-26。
連結：
- Angrist, J.,Krueger, A.(2001).Instrumental variables and the search for identification: From supply and demand to natural experiment.Journal of Economic Perspective,15(4),69-85.
- Armstrong, C. S.,Blouin, J. L.,Jagolinzer, A. D.,Larcker, D. F.(2015).Corporate governance, incentives, and tax avoidance.Journal of Accounting and Economics,60(1),1-17.
- Avi-Yonah, R.(2008).Aggressive tax behaviour and corporate social responsibility.Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management,Oxford, UK:
- Bentley, K. A.,Omer, T. C.,Sharp, N. Y.(2013).Business strategy, audit fees and financial reporting irregularities, and audit effort.Contemporary Accounting Research,30(2),780-817.
- 葉淑玲,楊婷雯,朱炫璉(2021)。公司策略與成本僵固性：高階經理人過度自信之調節角色。會計評論，72，83-117。
- 蔡麗雯,相惠萍,侍台誠(2019)。臺灣上市公司企業社會責任履行績效之影響因素研究－公司治理與智慧資本觀點。會計審計論叢，9(1)，119-166。
- 蘇淑慧,李念萍,呂倩如(2019)。營運相關及非營運相關之企業社會責任與避稅行為之關聯性。中華會計學刊，15(2)，287-327。
- 陳明進,李桓伊(2021)。員工流動率與非主管員工薪資對公司避稅之影響。管理學報，38(2)，175-202。
- 陳香如(2022)。企業社會責任與租稅規避之關係：產品市場競爭的角色。經濟研究，58(2)，339-385。
