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Submitted on: 18 March 2022.
Revised on: 06 June 2022.
Accepted on: 25 June 2022.
___________________China Journal of Accounting Research
Submitted on: 09 March 1998.
Revised on: 17 April 1998.
Accepted on: 10 June 1998.
___________________China Journal of Accounting Research
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Submitted on: 02 May 2014.
Revised on: 02 June 2014.
Accepted on: 17 June 2014.
___________________China Journal of Accounting Research
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