http://reply.papertrans.cn/2/177/17667/17667-31.png
http://reply.papertrans.cn/2/177/17667/17667-32.png
http://reply.papertrans.cn/2/177/17667/17667-33.png
http://reply.papertrans.cn/2/177/17667/17667-34.png
http://reply.papertrans.cn/2/177/17667/17667-35.png
Submitted on: 17 January 2023.
Revised on: 02 March 2023.
Accepted on: 20 April 2023.
___________________Journal of Law Finance and Accounting