Submitted on: 02 October 2014.
Revised on: 27 January 2015.
Accepted on: 10 February 2015.
___________________JOURNAL OF ACCOUNTING RESEARCH
http://reply.papertrans.cn/2/151/15036/15036-22.png
http://reply.papertrans.cn/2/151/15036/15036-23.png
Submitted on: 05 August 2023.
Revised on: 03 September 2023.
Accepted on: 27 October 2023.
___________________JOURNAL OF ACCOUNTING RESEARCH
http://reply.papertrans.cn/2/151/15036/15036-25.png
http://reply.papertrans.cn/2/151/15036/15036-26.png
Submitted on: 03 May 1998.
Revised on: 10 July 1998.
Accepted on: 19 August 1998.
___________________JOURNAL OF ACCOUNTING RESEARCH
http://reply.papertrans.cn/2/151/15036/15036-28.png
Submitted on: 28 August 2003.
Revised on: 24 November 2003.
Accepted on: 28 December 2003.
___________________JOURNAL OF ACCOUNTING RESEARCH
http://reply.papertrans.cn/2/151/15036/15036-30.png