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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) )
AND、OR、NOT

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

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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 Registrationdoi.airiti.com ) 。

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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

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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

Abstract

Abstract

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Chinese/English Abstract :

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Times Cited :

會計評論
5-year impact factor (Impact Factor)
0.600
2020 Year
  •     Subject
  •     Ranking
    Management 1

Please go to Academic Citation Index to view complete annual metrics of journals.

1018-1687, Semiannual Periodical,Regular Release

DOI : 10.6552/JOAR

Index Collection: : CSSCI-南大 , TSSCI , ACI , Scopus , ESCI

Title Changes List
  • 會計評論

    1991 / 02 - 2022 / 07(Regular Release)

Basic Information

Language : Traditional Chinese

Available From: : 25 期

Social Sciences> Finance & Accounting

Publisher

政治大學商學院會計系/財團法人李先庚會計文教基金會

Taiwan

政治大學商學院會計系/財團法人李先庚會計文教基金會 Publishing 』

75期
Total1Pages
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1

Does the Co-Development of Performance Measures with Branch Managers Improve Branch Target Achievement?

劉乃熒(Nai-Yng Liu)朱炫璉(Hsuan-Lien Chu)劉順仁(Shuen-Zen Liu)邱碩志(She-Chih Chiu)

Performance measuresReward-effort sensitivityBranch performance績效指標努力與報酬敏感度分店績效

10.6552/JOAR.202207_(75).0001 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

2

Manager Regulatory Focus and Asymmetric Timeliness of Earnings

許文馨(Wen-Hsin Hsu)吳藺芝(Lin-Chih Wu)

Regulatory focusPromotion focusPrevention focusAccounting conservatism調節焦點促進焦點預防焦點會計穩健

10.6552/JOAR.202207_(75).0002 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

3

企業大陸投資盈餘匯回與公司價值:公司治理評鑑及機構投資人之影響

陳昭蓉(Chao-Jung Chen)朱全斌(Chuan-Pin Chu)

大陸投資盈餘匯回公司治理評鑑主動機構投資人公司價值The repatriation of foreign earningsCorporate governance ranking mechanismsActive institutional investorsFirm value

10.6552/JOAR.202207_(75).0003 DOI

Abstract Download Download PDF Add to Cart Add to Cart Track Track

4

薪酬委員會品質與CEO權力對虧損公司董監事薪酬之影響

王登仕(Teng-Shih Wang)黃劭彥(Shaio-Yan Huang)李懿洋(Yi-Yan Lee)

薪酬委員會品質CEO權力董監事薪酬虧損公司Compensation committee qualityCEO powerCompensation of the board of directors and supervisorLoss-making firms

10.6552/JOAR.202207_(75).0004 DOI

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75期
Total 1 Pages
Previous Page1Next Page

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