Submitted on: 17 July 2015.
Revised on: 09 October 2015.
Accepted on: 22 October 2015.
___________________Advances in Accounting---ELSEVIER
http://reply.papertrans.cn/1/7/679/679-32.png
http://reply.papertrans.cn/1/7/679/679-33.png
Submitted on: 31 March 2005.
Revised on: 05 May 2005.
Accepted on: 22 May 2005.
___________________Advances in Accounting---ELSEVIER
http://reply.papertrans.cn/1/7/679/679-35.png
http://reply.papertrans.cn/1/7/679/679-36.png