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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
2012年
Total5Pages
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21

團隊誘因計劃與個人績效:實地實證研究

嚴秀珠

個人績效團隊誘因計劃團隊成員特性team-based incentive planteam-member characteristicsindividual performance

10.6840/cycu201200741 DOI

Abstract | Reference(75) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

22

財務會計準則新十號公報與企業價值之研究:Ohlson Model應用

柯彤依

存貨跌價損失新十號公報Ohlson 模型Ohlson ModelLoss on inventoriesTaiwan’s Financial Accounting Standard No. 10

10.6840/cycu201200742 DOI

Abstract | Reference(68) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

23

財務報表重編與交易量變異之相關性

葉思甫

機構投資人財務報表重編交易量變異散戶trading volume variancefinancial restatementsindividual investorsinstitutional investors

10.6840/cycu201200829 DOI

Abstract | Reference(50) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

24

運用資料包絡分析法探討地方政府財政努力績效-以桃園縣13鄉(鎮、市)公所為例

徐碧黛

績效評估財政努力資料包絡分析法(DEA)Data Envelopment Analysis (DEA)Financial performancePerformance evaluation

10.6840/cycu201200977 DOI

Abstract | Reference(67) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

25

兩岸加值稅之政治經濟分析

潘建元

加值稅Value-Added Tax

10.6840/cycu201200921 DOI

Abstract | Reference(38) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

26

會計師事務所規模、品牌與盈餘平穩化之關聯性研究

吳秉樹

盈餘平穩化事務所規模事務所品牌審計市場earnings smoothingaccounting firm brandaudit market accounting firm size

10.6840/cycu201200922 DOI

Abstract | Reference(100) Search for full text in Holdings Search for full text in Holdings Unauthorized Unauthorized

27

舉債程度與社區公益支出對財務操縱行為影響之研究:以我國非營利醫院為例

劉蕙瑩

社區公益支出非營利醫院財務操縱舉債程度Not-for-profit HospitalsFinancial ManipulationDebt UsingCommunity Benefit Service Expenditure

10.6840/cycu201200265 DOI

Abstract | Reference(47) | Times Cited(2) Download Download PDF Add to Cart Add to Cart

28

財稅差異與債務資金成本之關聯性研究

潘國榮

負債資金成本財稅差異Cost of DebtBook-Tax difference

10.6840/cycu201200285 DOI

Abstract | Reference(25) Download Download PDF Add to Cart Add to Cart

29

財稅差異與權益資金成本之關聯性研究

王郁茵

財稅差異權益資金成本cost of equitybook-tax income differences

10.6840/cycu201200317 DOI

Abstract | Reference(46) Download Download PDF Add to Cart Add to Cart

30

資產減損、穩健原則與公司治理

陳玉佳

穩健原則資產減損公司治理Corporate GovernanceImpairmentsAccounting Conservatism

10.6840/cycu201200339 DOI

Abstract | Reference(33) Download Download PDF Add to Cart Add to Cart

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2012年
Total 5 Pages
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