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Submitted on: 27 July 2005.
Revised on: 22 September 2005.
Accepted on: 11 November 2005.
___________________Accounting Perspectives---WILEY
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Submitted on: 08 March 2006.
Revised on: 11 June 2006.
Accepted on: 18 July 2006.
___________________Accounting Perspectives---WILEY
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Submitted on: 02 January 2017.
Revised on: 01 April 2017.
Accepted on: 22 April 2017.
___________________Accounting Perspectives---WILEY
Submitted on: 09 May 1999.
Revised on: 12 June 1999.
Accepted on: 09 July 1999.
___________________Accounting Perspectives---WILEY