許崇源張仲岳葉疏2020-06-012020-06-012003https://scholars.lib.ntu.edu.tw/handle/123456789/496367中立真實表達　不致扭曲決策　我們認為員工分紅應列為費用！journal article10.6650/ARM.2003.213.100http://dx.doi.org/10.6650/ARM.2003.213.100