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:
10.6538/TAR
The Effect of Risk in the Choosing between Stock Options or Restricted Stock Rewards
戴怡蕙(Yi-Hui Tai) ; 王盈傑(Ying-Chieh Wang)
中華會計學刊 ; 16卷2期 (2020 / 12 / 01) , P259 - 295
英文;繁體中文
DOI:
10.6538/TAR.202012_16(2).0003
Earnings management ; Firm performance ; Risk ; Equity-based compensation plans ; 盈餘管理 ; 公司績效 ; 風險 ; 權益薪酬


- Abowd, J. 1990. “Does performance-based managerial compensation affect corporate performance.” Industrial and Labor Relations Review 43(3): 52S-73S.
連結: - Agrawal, A. 1990. “Large shareholders and the monitoring of managers: The case of antitakeover charter amendments.” Journal of Financial and Quantitative Analysis 25(2): 143-161.
連結: - Antle, R., and A. Smith. 1986. “An empirical investigation of the relative performance evaluation of corporate executives.” Journal of Accounting Research 24(1): 1-39.
連結: - Baysinger, B., and R. Hoskisson. 1990. “The composition of boards of directors and strategic control: Effects on corporate strategy.” Academy of Management Review 15(1): 72-87.
連結: - Beatty, R. P., and E. J. Zajzc. 1994. “Managerial incentives, monitoring, and risk-bearing: A study of executive compensation, ownership, and board structure in initial public offerings.” Administrative Science Quarterly 39(2): 313-335.
連結: