Submitted on: 21 December 2009.
Revised on: 07 February 2010.
Accepted on: 10 March 2010.
___________________Accounting Economics and Law-A Convivium
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Submitted on: 21 September 1999.
Revised on: 19 November 1999.
Accepted on: 11 January 2000.
___________________Accounting Economics and Law-A Convivium
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