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Submitted on: 26 November 2001.
Revised on: 02 March 2002.
Accepted on: 24 April 2002.
___________________Journal of Financial Reporting
Submitted on: 16 February 2013.
Revised on: 26 May 2013.
Accepted on: 09 June 2013.
___________________Journal of Financial Reporting
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Submitted on: 18 June 2016.
Revised on: 14 August 2016.
Accepted on: 25 August 2016.
___________________Journal of Financial Reporting
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