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007			tz
008			160107s 00|10 tha dd
022			_a1003-2886
245			_aAccounting Research Volume 10, Number 15,360 2017
310			_aVolume 10, Number 15,360 2017
942			_cBK
988			_c828118
998			_aadmin
999			_c828118 _d828118