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Submitted on: 19 November 2009.
Revised on: 12 February 2010.
Accepted on: 07 April 2010.
___________________Advances in Accounting---ELSEVIER
Submitted on: 30 March 2012.
Revised on: 03 July 2012.
Accepted on: 23 August 2012.
___________________Advances in Accounting---ELSEVIER
Submitted on: 09 February 2000.
Revised on: 10 March 2000.
Accepted on: 07 April 2000.
___________________Advances in Accounting---ELSEVIER
Submitted on: 07 August 2017.
Revised on: 02 October 2017.
Accepted on: 05 November 2017.
___________________Advances in Accounting---ELSEVIER
Submitted on: 07 September 2024.
Revised on: 10 December 2024.
Accepted on: 28 January 2025.
___________________Advances in Accounting---ELSEVIER
Submitted on: 26 March 2010.
Revised on: 12 June 2010.
Accepted on: 02 August 2010.
___________________Advances in Accounting---ELSEVIER
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