Submitted on: 22 April 2008.
Revised on: 27 July 2008.
Accepted on: 10 September 2008.
___________________Journal of Accounting Auditing and Finance
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Submitted on: 30 July 2019.
Revised on: 20 September 2019.
Accepted on: 16 October 2019.
___________________Journal of Accounting Auditing and Finance
Submitted on: 20 July 2002.
Revised on: 12 November 2002.
Accepted on: 11 December 2002.
___________________Journal of Accounting Auditing and Finance
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