Submitted on: 04 September 2015.
Revised on: 28 November 2015.
Accepted on: 25 December 2015.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 04 February 2011.
Revised on: 13 April 2011.
Accepted on: 26 April 2011.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 14 January 2009.
Revised on: 20 March 2009.
Accepted on: 18 April 2009.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
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Submitted on: 27 August 2017.
Revised on: 03 December 2017.
Accepted on: 06 January 2018.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 30 November 2011.
Revised on: 15 February 2012.
Accepted on: 06 March 2012.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 15 June 2001.
Revised on: 26 August 2001.
Accepted on: 23 October 2001.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 20 September 2006.
Revised on: 14 January 2007.
Accepted on: 28 February 2007.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM