2025.9.25 Update
Isomorphism Between Two Algebraic Structures in Mathematical Models of Double-Entry Accounting Systems: The Pacioli Group and the Balance ModuleDownload
Keito Ozawa
The Impact of Tightening Environmental Regulations on Firms’ R&D Investment and Dividend Policies: Evidence from JapanDownload
Kenichi Nagasawa
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;
Peijun Liu
Submitted: February 5, 2024; Revised March 6, 2024; Accepted: March 11, 2024;