http://reply.papertrans.cn/2/151/15036/15036-31.png
http://reply.papertrans.cn/2/151/15036/15036-32.png
Submitted on: 13 May 2020.
Revised on: 19 July 2020.
Accepted on: 10 September 2020.
___________________JOURNAL OF ACCOUNTING RESEARCH
http://reply.papertrans.cn/2/151/15036/15036-34.png
Submitted on: 24 November 2018.
Revised on: 04 February 2019.
Accepted on: 26 March 2019.
___________________JOURNAL OF ACCOUNTING RESEARCH
Submitted on: 13 May 2016.
Revised on: 20 June 2016.
Accepted on: 05 July 2016.
___________________JOURNAL OF ACCOUNTING RESEARCH