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Submitted on: 22 December 2004.
Revised on: 03 April 2005.
Accepted on: 14 April 2005.
___________________Advances in Accounting---ELSEVIER
Submitted on: 01 November 2014.
Revised on: 21 January 2015.
Accepted on: 01 March 2015.
___________________Advances in Accounting---ELSEVIER
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Submitted on: 09 February 2012.
Revised on: 28 May 2012.
Accepted on: 17 July 2012.
___________________Advances in Accounting---ELSEVIER
Submitted on: 07 May 2000.
Revised on: 27 May 2000.
Accepted on: 10 July 2000.
___________________Advances in Accounting---ELSEVIER
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Submitted on: 19 October 1999.
Revised on: 20 January 2000.
Accepted on: 19 March 2000.
___________________Advances in Accounting---ELSEVIER
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