PBR and comply-or-explain: Japanese firms’ attitudes to IP disclosure under the CGC

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Authors: Eiji Hayashishita, Tetsuaki Oda
Cited by: 0

Fields of Study & Subjects

Corporate Finance and Governance Auditing Earnings Management Governance Intellectual Property and Patents

Publication details

Journal / source
ACCESS Access to science business innovation in digital economy
Volume
7
Issue
1
Pages
163–177
Publication date
2 January 2026