000			00345cas a22001457a 4500
001			826690
007			tz
008			160107s 00|10 tha dd
022			_a1003-2886
245			_aAccounting Research Volume 7, Number 15,357 2017
310			_aVolume 7, Number 15,357 2017
942			_cBK
988			_c826690
998			_aadmin
999			_c826690 _d826690