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Submitted on: 21 January 2013.
Revised on: 09 April 2013.
Accepted on: 08 May 2013.
___________________British Accounting Review---ELSEVIER SCI LTD
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Submitted on: 16 April 2022.
Revised on: 04 July 2022.
Accepted on: 31 July 2022.
___________________British Accounting Review---ELSEVIER SCI LTD
Submitted on: 23 September 2008.
Revised on: 19 November 2008.
Accepted on: 14 January 2009.
___________________British Accounting Review---ELSEVIER SCI LTD