Submitted on: 21 October 1999.
Revised on: 31 January 2000.
Accepted on: 27 March 2000.
___________________Journal of International Financial Management & Accounting
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Submitted on: 21 December 2019.
Revised on: 08 February 2020.
Accepted on: 05 April 2020.
___________________Journal of International Financial Management & Accounting
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Submitted on: 17 May 2009.
Revised on: 08 September 2009.
Accepted on: 29 October 2009.
___________________Journal of International Financial Management & Accounting