Submitted on: 17 October 2021.
Revised on: 12 November 2021.
Accepted on: 23 December 2021.
___________________China Journal of Accounting Research
Submitted on: 18 January 2012.
Revised on: 10 May 2012.
Accepted on: 27 June 2012.
___________________China Journal of Accounting Research
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Submitted on: 17 January 2019.
Revised on: 06 April 2019.
Accepted on: 24 May 2019.
___________________China Journal of Accounting Research
Submitted on: 04 April 2017.
Revised on: 07 May 2017.
Accepted on: 17 June 2017.
___________________China Journal of Accounting Research
http://reply.papertrans.cn/1/53/5264/5264-36.png