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18.楊蕙瑄(1982),「企業盈餘處理政策之研究」,國立政治大學會計學業研 究所碩士論文。 19.謝明翰(2000),「企業成長機會與融資政策、股利政策及高階主管報酬 之關聯性研究」,臺灣大學會計學研究所碩士論文。 二、英文文獻
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