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 ______      ___                 ___     ______   
|      \\   / _ \\    ____      / _ \\  |      \\ 
|  --  //  / //\ \\  |    \\   / //\ \\ |  --  // 
|  --  \\ |  ___  || | [] ||  |  ___  |||  --  \\ 
|______// |_||  |_|| |  __//  |_||  |_|||______// 
`------`  `-`   `-`  |_|`-`   `-`   `-` `------`  
                     `-`

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發送短信 : The value relevance of extent and sophistication of voluntary disclosure.