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| || | || | || | ||  \ \\/ //  /_   _//  |__  //  
| '--' || | || | ||   \   //    -| ||-     / //   
| .--. || | \\_/ ||   / . \\    _| ||_    / //__  
|_|| |_||  \____//   /_//\_\\  /_____//  /_____|| 
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發送短信 : The value relevance of extent and sophistication of voluntary disclosure.