Sakawa, Hideaki; Watanabel, Naoki - In: Journal of business ethics : JBE 180 (2022) 2, pp. 605-621
in firms that are more dependent on main-bank borrowing. This study analyzed data from publicly listed firms in Japan for … example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies … the period between 2008 and 2016 to determine how main-bank relationships affected accounting fraud, thus allowing an …
