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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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Times Cited : (2)

Abstract

Abstract

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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

Basic Information

Language : Traditional Chinese

Available From: : 2001年

College of Business > Graduate Institute of Accounting

Social Sciences > Finance & Accounting

Publisher

Chung Yuan Christian University

Taiwan

中原大學 Publishing 』

中原_CYCU
2021年
Total4Pages
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1

資訊透明度、經理人過度自信與避稅之關聯性

陳姿儒

經理人過度自信、資訊透明度、租稅規避overconfidence information transparency tax avoidance

10.6840/cycu202100332 DOI

Abstract | Reference(59) Download Download PDF Add to Cart Add to Cart Track Track

2

誠信經營與債務資金成本之關聯性

許家瑜

債務資金成本、誠信經營、企業社會責任報告書cost of debt capital integrity management corporate social responsibility report

10.6840/cycu202100334 DOI

Abstract | Reference(44) Download Download PDF Add to Cart Add to Cart Track Track

3

會計可比性與關係人交易之關聯性

黃嘉琝

會計可比性、關係人交易accounting comparability 、 related party transactions

10.6840/cycu202100336 DOI

Abstract | Reference(75) Download Download PDF Add to Cart Add to Cart Track Track

4

影響關鍵查核事項揭露因素之探討:新上市(櫃)企業扮演的角色

王允謙

關鍵查核事項Key Audit Matters

10.6840/cycu202100338 DOI

Abstract | Reference(37) Download Download PDF Add to Cart Add to Cart Track Track

5

展望5G對印刷電路板產業的股價與財報差異之關聯性探討 —以臻鼎科技控股公司為例

黃淑媛

5G印刷電路板股價財報5GPCBstock pricesfinancial reports

10.6840/cycu202100573 DOI

Abstract | Reference(21) Download Download PDF Add to Cart Add to Cart Track Track

6

減徵未分配盈餘稅負對上市櫃公司的影響

計竹宇

未分配盈餘稅負產業創新條例現金股利發放企業投資支出企業績效外資持股比例Undistributed surplus taxIndustrial Innovation RegulationsCash dividend paymentEnterprise investment expenditureBusiness PerformancePercentage of foreign shareholding

10.6840/cycu202100574 DOI

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

7

企業經營診斷與決策之研究-以A 公司為例

趙榮華

經營診斷SWOT 分析五力分析Business DiagnosticsSWOT AnalysisPorter Five Forces Analysis

10.6840/cycu202100350 DOI

Abstract | Reference(20) Download Download PDF Add to Cart Add to Cart Track Track

8

經理人過度自信、性別及資歷差異與租稅規避關聯性

張瑞庭

經理人過度自信性別資歷差異租稅規避Managers OverconfidenceGenderQualifications differenceTax Avoidance

10.6840/cycu202100101 DOI

Abstract | Reference(80) Download Download PDF Add to Cart Add to Cart Track Track

9

公司治理評鑑與家族企業之關聯性

高曉薇

公司治理評鑑家族企業Corporate Governance EvaluationFamily Firm

10.6840/cycu202100174 DOI

Abstract | Reference(34) Download Download PDF Add to Cart Add to Cart Track Track

10

會計師輪調與會計保守性之關聯性

張子佑

會計師輪調會計保守性財務報表CPA’s RotationAccounting ConservatismFinancial Statements

10.6840/cycu202100264 DOI

Abstract | Reference(31) Download Download PDF Add to Cart Add to Cart Track Track

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2021年
Total 4 Pages
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