Submitted on: 18 July 2017.
Revised on: 16 October 2017.
Accepted on: 12 November 2017.
___________________JOURNAL OF ACCOUNTING RESEARCH
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Submitted on: 22 December 2024.
Revised on: 13 January 2025.
Accepted on: 24 February 2025.
___________________JOURNAL OF ACCOUNTING RESEARCH
Submitted on: 03 June 2017.
Revised on: 14 September 2017.
Accepted on: 03 November 2017.
___________________JOURNAL OF ACCOUNTING RESEARCH
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Submitted on: 02 December 2005.
Revised on: 08 January 2006.
Accepted on: 04 February 2006.
___________________JOURNAL OF ACCOUNTING RESEARCH