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Submitted on: 25 March 2017.
Revised on: 21 July 2017.
Accepted on: 30 August 2017.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
Submitted on: 14 November 2010.
Revised on: 20 February 2011.
Accepted on: 21 March 2011.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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