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
Managerial Overconfidence, Family Firms, and Tax Avoidance
邱士宗(Shih-Tsung Chiu) ; 張崇倫(Chong-Lun Jhang) ; 郭振雄(Jenn-Shyong Kuo) ; 何怡澄(Yi-Cheng Ho)
中華會計學刊 ; 16卷1期 (2020 / 07 / 01) , P87 - 134
繁體中文;英文
DOI:
10.6538/TAR.202007_16(1).0003
過度自信 ; 租稅規避 ; 家族企業 ; overconfidence ; tax avoidance ; family firms


- 林嬋娟,張哲嘉(2009)。董監事異常變動,家族企業與企業舞弊之關聯性。會計評論,48,1-33。
連結: - 林嬌能,許彩蓮(2011)。家族企業與租稅規劃之關聯性。會計學報,4(1),23-49。
連結: - 洪榮華,王文聖,李易政,陳香如,張瑋珊(2013)。經理人過度自信對企業發生財務危機之影響:以家族企業特性為調節效果。台大管理論叢,23(2),65-96。
連結: - 黃美祝(2010)。財稅差異金額大小對國稅局選案查核之影響。會計評論,50,23-55。
連結: - 葉銀華(1999)。家族控股集團、核心金業與報酬互動之研究—台灣與香港證券市場之比較。管理評論,18(2),59-86。
連結:
- 劉朝昇,李青燕(2021)。高階管理團隊權力與企業租稅規劃關聯性之探討-以內部及外部監督機制為干擾變數。國立虎尾科技大學學報,36(2),1-21。
- 廖芝嫻,高偉娟(2021)。Equity-based Compensation of Outside Directors and Corporate Tax Avoidance。管理學報,38(2),231-256。
- 林禹銘(2022)。CEO的會計財務背景與過度自信傾向。當代會計,23(1),97-120。
- 葉立仁(2022)。家族控制對於企業財務績效的影響路徑分析:以研發密集度與負債比率為中介變數。會計與公司治理,17(1),1-30。
- 黃美珠,陳明進,汪瑞芝(2021)。我國稅務會計文獻回顧。會計審計論叢,11(2),1-42。