2025.12.15 Update

Causes of Leniency Bias in Downward Bonus Adjustments:The Role of Intentional MotivationDownload
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　　Yusuke Sawada, Daiki Nagata
　　Submitted: September 11, 2025; Revised: October 6, 2025; Accepted: October 26, 2025;

Isomorphism Between Two Algebraic Structures in Mathematical Models of Double-Entry Accounting Systems: The Pacioli Group and the Balance ModuleDownload
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　　Keito Ozawa

　　Submitted: March 18, 2025; Revised June 7, 2025; Accepted: June 10, 2025;

The Impact of Tightening Environmental Regulations on Firms’ R&D Investment and Dividend Policies: Evidence from JapanDownload
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　　Kenichi Nagasawa
　　Submitted: Febrary 16, 2025; Revised May 8, 2025; Accepted: June 30, 2025;


Disclosure of Disaggregated SG&A Information Under the DeregulationDownload
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　　Junko Jinushi
　　Submitted: October 6, 2024; Revised December 11, 2024; Accepted: March 16, 2025;

DETERMINANTS OF LONG-TERM COMPETITIVE ADVANTAGE AND ASSET EFFICIENCYIMPROVEMENT: UNRAVELING A KEY COMPONENT OF DUPONT ANALYSISDownload

　　YOSHITAKA KUBOTA
　　Submitted: October 30, 2024; Revised: December 23, 2025, January 14, 2025; Accepted: January 24, 2025;

Do Linguistic and Accounting Reporting Complexity Affect Audit Fee?Download

　　Peijun Liu
　　Submitted: February 5, 2024; Revised March 6, 2024; Accepted: March 11, 2024;