Submitted on: 23 October 2013.
Revised on: 09 February 2014.
Accepted on: 01 April 2014.
___________________Journal of Financial Reporting
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Submitted on: 15 August 2006.
Revised on: 19 November 2006.
Accepted on: 31 December 2006.
___________________Journal of Financial Reporting
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Submitted on: 03 June 2004.
Revised on: 12 September 2004.
Accepted on: 31 October 2004.
___________________Journal of Financial Reporting
Submitted on: 17 April 2004.
Revised on: 14 May 2004.
Accepted on: 04 July 2004.
___________________Journal of Financial Reporting
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