Submitted on: 30 January 1999.
Revised on: 20 March 1999.
Accepted on: 10 April 1999.
___________________Journal of Financial Reporting and Accounting
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Submitted on: 29 May 2001.
Revised on: 15 July 2001.
Accepted on: 13 August 2001.
___________________Journal of Financial Reporting and Accounting
Submitted on: 27 May 2023.
Revised on: 24 September 2023.
Accepted on: 14 October 2023.
___________________Journal of Financial Reporting and Accounting
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Submitted on: 29 February 2008.
Revised on: 18 May 2008.
Accepted on: 01 July 2008.
___________________Journal of Financial Reporting and Accounting