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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
2003年
Total5Pages
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1

經濟附加價值、異常盈餘和異常現金流量與公司權益價值之關聯性研究

管玉儷

Ohlson模式經濟附加價值異常盈餘異常現金流量Economic Value AddedOhlson modernResidual IncomeCash Flow

Abstract | Reference(43) | Times Cited(9) Search in Library Search in Library Unauthorized Unauthorized Track Track

2

股權結構對盈餘資訊內涵之影響

張秀玉

現金流量權控制權盈餘資訊內涵最終控制者股權結構ownership structurecash flow rightsvoting rightsultimate controllerinformativeness of earnings

Abstract | Reference(31) | Times Cited(15) Search in Library Search in Library Unauthorized Unauthorized Track Track

3

兩岸三地證券交易制度比較之研究

陳金鑾

證券交易制度資訊揭露證券市場兩岸三地交易所exchangestock marketstock exchange systemTaiwanMainland China and Hong Konginformation disclosure

Abstract | Reference(36) | Times Cited(3) Search in Library Search in Library Unauthorized Unauthorized Track Track

4

商職會計事務科課程設計、教學與學習行為之分析探討

顏春蘭

課程設計教學行為學習行為Curriculum DesignStudent’s Learning BehaviorTeacher’s Instructing Behavior

Abstract | Reference(45) | Times Cited(12) Search in Library Search in Library Unauthorized Unauthorized Track Track

5

兩稅合一制對資本投資與股利政策影響之實證研究

王建棟

資本投資股利政策兩稅合一Dividend policyCapital investmentIntegration of income tax system.

Abstract | Reference(47) | Times Cited(13) Search in Library Search in Library Unauthorized Unauthorized Track Track

6

時間序列及橫斷面評價模式應用之比較

吳仁杰

會計基礎評價Panel Data橫斷面模式時間序列模式Time-series modelCross- sectional modelPanel DataAccounting-based Valuation

Abstract | Reference(38) | Times Cited(16) Search in Library Search in Library Unauthorized Unauthorized Track Track

7

學校員生消費合作社經營現況之研究

楊玉珍

服務性業務考核收益性消費合作社盈餘分配Service AvailabilityConsumer CooperativeSales AssessmentProfitability

Abstract | Reference(67) | Times Cited(2) Search in Library Search in Library Unauthorized Unauthorized Track Track

8

高職商科學生認知型態與學習行為 對在校生會計事務技能檢定成效之影響

謝淑惠

認知型態學習行為技能檢定Cognitive traitslearning behavior and the Skill Test .

Abstract | Reference(106) | Times Cited(15) Search in Library Search in Library Unauthorized Unauthorized Track Track

9

政府機構持股比例與型態對公司價值影響之實證研究

鄭菽萱

Ohlson模型政府持股公司價值government shareholdingohlson modelfirm value

Abstract | Reference(40) | Times Cited(9) Search in Library Search in Library Unauthorized Unauthorized Track Track

10

特殊目的個體之會計議題研究

李昭翰

變動權利個體安隆特殊目的個體變動權利緊急議題處理小組財務工程Special Purpose Entity(SPE)Variable Interest Entity(VIE)Variable InterestEnronEmerging Issues Task Force (EITF)Financial Engineering

Abstract | Reference(51) | Times Cited(2) Search in Library Search in Library Unauthorized Unauthorized Track Track

Most Recently Published/Page #
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Most Recently Published/Page #
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2003年
Total 5 Pages
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