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gujaf-44	doi.org	https://doi.org/10.1016/j.socec.2005.11.065
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gujaf-44	doi.org	https://doi.org/10.1016/j.cpa.2010.10.005
gujaf-44	www.irs.gov	http://www.irs.gov/pub/irs-soi/ritsema
gujaf-44	ir.canterbury.ac.nz	https://ir.canterbury.ac.nz/handle/10092/5065
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gujaf-44	doi.org	https://doi.org/10.1016/j.sbspro.2015.11.038
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gujaf-44	doi.org	https://doi.org/10.1093/aler/aht002
gujaf-44	doi.org	https://doi.org/10.1108/jaar-02-2013-0016
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