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

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Text this: The value relevance of extent and sophistication of voluntary disclosure.