Submitted on: 18 October 2009.
Revised on: 02 February 2010.
Accepted on: 21 March 2010.
___________________Accounting Perspectives---WILEY
Submitted on: 07 May 2008.
Revised on: 18 August 2008.
Accepted on: 27 September 2008.
___________________Accounting Perspectives---WILEY
Submitted on: 06 March 1999.
Revised on: 16 May 1999.
Accepted on: 15 June 1999.
___________________Accounting Perspectives---WILEY
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Submitted on: 26 September 2005.
Revised on: 31 October 2005.
Accepted on: 05 December 2005.
___________________Accounting Perspectives---WILEY
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