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Laswad , Fawzi , Richard Fisher , and Peter Oyelere . 2005 . Determinants of voluntary Internet financial reporting by local government authorities ,

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Laswad , Fawzi , Richard Fisher , and Peter Oyelere . 2005 . " Determinants of voluntary Internet financial reporting by local government authorities , " Journal of Accounting and Public Policy ( 24 , 2 March April ) , PP . 101 - 121

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