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Maandblad voor Accountancy en Bedrijfseconomie 82(9): 363-369
doi:
10.5117/mab.82.21867
Published:
01 Sep 2008
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Conflict of interest
The authors have declared that no competing interests exist.
This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY-NC-ND 4.0), which permits to copy and distribute the article for non-commercial purposes, provided that the article is not altered or modified and the original author and source are credited.