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Submitted on: 18 August 2000.
Revised on: 13 October 2000.
Accepted on: 25 November 2000.
___________________Australian Accounting Review---WILEY
Submitted on: 13 June 1999.
Revised on: 20 July 1999.
Accepted on: 09 September 1999.
___________________Australian Accounting Review---WILEY
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Submitted on: 22 January 2016.
Revised on: 14 April 2016.
Accepted on: 11 June 2016.
___________________Australian Accounting Review---WILEY