共 79 条
[4]
Arya A., 2003, ACCOUNT HORIZ, V17, P111, DOI [10.2308/acch.2003.17.s-1.111, DOI 10.2308/ACCH.2003.17.S-1.111]
[5]
Arya A., 1998, REV ACCOUNT STUD, V3, P7, DOI [10.1023/A:1009631714430, DOI 10.1023/A:1009631714430]