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This chapter contributes to the Handbook of Corporate Liability, Martin Petrin & Christian Witting, eds. (Edward Elgar: 2022). It discusses the challenges of imposing liability on corporate groups that are composed of separate legal entities under common control or coordination but which...
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This special issue of the Journal of Accounting & Organizational Change seeks to contribute to the Japanese management … accounting literature and to encourage more research which examines the changing conditions in which Japanese firms operate and … the effect these conditions have on management accounting practice in Japan. The papers contained in this issue show how …
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