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國際會計準則暨資訊不對稱、公司治理對 會計資訊品質的影 …thesis.topco-global.com/TopcoTRC/2011_Thesis/B0057.pdf能降低資訊不對稱的負面效果,但其進而提升會計資訊品質的效果有限。3.國有股、
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