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Submitted on: 09 February 2004.
Revised on: 02 June 2004.
Accepted on: 16 June 2004.
___________________Accounting Forum---TAYLOR & FRANCIS LTD
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Submitted on: 04 January 2008.
Revised on: 29 April 2008.
Accepted on: 01 June 2008.
___________________Accounting Forum---TAYLOR & FRANCIS LTD
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