發送短信 : Accrual management and the independence of the boards of directors and audit committees

 _    _      ___      ______    ______    _____   
| || | ||   / _ \\   /_   _//  /_   _//  /  ___|| 
| || | ||  / //\ \\  `-| |,-    -| ||-  | // __   
| \\_/ || |  ___  ||   | ||     _| ||_  | \\_\ || 
 \____//  |_||  |_||   |_||    /_____//  \____//  
  `---`   `-`   `-`    `-`'    `-----`    `---`