The relationship between large enterprises (LEs) and small and medium enterprises (SMEs) in Japan has undergone major changes during the long-term recession since 1991. While SMEs still play the important role of supplying parts and components to LEs through subcontracting, many LEs have started...

In Japan, 'Corporate Law' and 'Financial Instruments and Exchange Law' stipulate the internal control system. Stipulations in 'Corporate Law' tend towards all levels the in the company, while stipulations in 'Financial Instruments and Exchange Law' are more inclined towards the accuracy of...