Submitted on: 21 March 2001.
Revised on: 19 June 2001.
Accepted on: 30 June 2001.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
Submitted on: 29 September 2022.
Revised on: 23 January 2023.
Accepted on: 03 March 2023.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
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Submitted on: 03 March 2012.
Revised on: 11 April 2012.
Accepted on: 24 April 2012.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM
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Submitted on: 03 September 2012.
Revised on: 18 December 2012.
Accepted on: 24 January 2013.
___________________Japanese Accounting Review---KOBE UNIV, RESEARCH INST ECONOMICS & BUSINESS ADM