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Author

Ryosuke Fujitani

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Aug 2026

Mandatory Financial Reporting Frequency and External Financing: Evidence from a Quasi-Natural Experiment

Based on Japan’s institutional background, this study examines the effects of increased reporting frequency on corporate capital financing. Prior studies have found that frequent financial reporting reduces capital market frictions and alters corporate investment behavior. However, the relationship between these two...

Ryosuke Fujitani · 0 citations

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