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Submitted on: 08 June 2007.
Revised on: 30 August 2007.
Accepted on: 19 September 2007.
___________________Asia-Pacific Journal of Accounting & Economics
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Submitted on: 14 May 2007.
Revised on: 30 August 2007.
Accepted on: 12 October 2007.
___________________Asia-Pacific Journal of Accounting & Economics
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