741 Negoya-machi
Takasaki, Gunma 370-1214
Japan
Takasaki University of Commerce Junior College
Accrual Accounting, Local Government Reporting, Text Mining
efficient budgeting theory, accrual based service costing, local government budgeteer, survey experiment
iXBRL, MD&A, Readability, Textual Analysis
self-regulation; audit quality; punishment