Submitted on: 28 June 2006.
Revised on: 18 September 2006.
Accepted on: 22 October 2006.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
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Submitted on: 02 October 2019.
Revised on: 29 January 2020.
Accepted on: 21 March 2020.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 28 November 2010.
Revised on: 07 March 2011.
Accepted on: 05 May 2011.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 25 July 2004.
Revised on: 25 October 2004.
Accepted on: 07 December 2004.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 18 August 2004.
Revised on: 06 November 2004.
Accepted on: 13 December 2004.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 01 April 2022.
Revised on: 25 May 2022.
Accepted on: 09 June 2022.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
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