Submitted on: 13 April 1999.
Revised on: 09 June 1999.
Accepted on: 05 August 1999.
___________________Journal of Financial Reporting
Submitted on: 24 October 2001.
Revised on: 26 November 2001.
Accepted on: 02 January 2002.
___________________Journal of Financial Reporting
Submitted on: 14 October 2014.
Revised on: 27 January 2015.
Accepted on: 01 March 2015.
___________________Journal of Financial Reporting
Submitted on: 26 June 2008.
Revised on: 13 September 2008.
Accepted on: 26 October 2008.
___________________Journal of Financial Reporting
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Submitted on: 04 January 2010.
Revised on: 11 February 2010.
Accepted on: 03 March 2010.
___________________Journal of Financial Reporting