2025.4.21 Update


Disclosure of Disaggregated SG&A Information Under the DeregulationDownload
Online AppendixDownload

　　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;