http://reply.papertrans.cn/2/151/15034/15034-31.png
http://reply.papertrans.cn/2/151/15034/15034-32.png
http://reply.papertrans.cn/2/151/15034/15034-33.png
http://reply.papertrans.cn/2/151/15034/15034-34.png
Submitted on: 11 October 2015.
Revised on: 14 January 2016.
Accepted on: 05 March 2016.
___________________Journal of Accounting in Emerging Economies
Submitted on: 08 September 2017.
Revised on: 30 November 2017.
Accepted on: 16 December 2017.
___________________Journal of Accounting in Emerging Economies