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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) )

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


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「」 「 」 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: 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 ) 。



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. 「 」 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




Chinese/English Abstract :


Times Cited :

5-year impact factor (Impact Factor)
2018 Year
  •     Subject
  •     Ranking
    Management 74

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

1810-5149, Semiannual Periodical,Regular Release

DOI : 10.30139/JACG

Index Collection: : ACI

Title Changes List
  • 會計與公司治理

    2004 / 06 - 2020 / 12(Regular Release)

Basic Information

Language : 繁體中文;英文

Available From: : 1 卷 1 期

Social Sciences> Finance & Accounting

Social Sciences> Management





財團法人逢甲會計教育基金會 Publishing 』

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Risk Premium Perspective-Audit Value of the Private Colleges and Universities in Taiwan

賴永裕(Yung-Yu Lai)郭佳如(Chia-Ju Kuo)傅鍾仁(Chung-Jen Fu)

審計公費私立大專院校非營利事業組織風險貼水Audit feesprivate colleges and universitiesnon-profit organizationsrisk premium

10.30139/JACG.200706.0001 DOI

Abstract | Reference(30) | Times Cited(2) Download Download PDF Add to Cart Add to Cart Track Track



林淑萍(Shu-Ping Lin)黃劭彥(Shiao-Yan Hwang)蔡昆霖(Kuen-Lin Tsai)

財務危機預警模式DEA-DA邏輯斯迴歸類神經網路Financial distressPrediction modelDEA-DALogistic regressionNeural network

10.30139/JACG.200706.0002 DOI

Abstract | Reference(30) | Times Cited(28) Download Download PDF Add to Cart Add to Cart Track Track



張瑞當(Ruey-Dang Chang)林國欽(Kuo-Chin Lin)沈文華(Wen-Hua Shen)侯佩秀(Pei-Hsiu Hou)

薪酬績效敏感度自願性揭露自願性財務預測資訊內涵Pay-Performance SensitivityVoluntary DisclosureVoluntary Financial ForecastsInformation Content

10.30139/JACG.200706.0003 DOI

Abstract | Reference(46) | Times Cited(10) Download Download PDF Add to Cart Add to Cart Track Track



許溪南(Hsinan Hsu)歐陽豪(Ou-Yang Hou)陳慶芳(Ching-Fang Chen)

公司治理盈餘管理財務預警模型財務危機機率預測Corporate GovernanceEarnings ManagementThe Financial Early Warning ModelProbability of Financial Distress

10.30139/JACG.200706.0004 DOI

Abstract | Reference(65) | Times Cited(63) Download Download PDF Add to Cart Add to Cart Track Track

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