Koki Sawai

Saitama University

255, Shimo-Okubo, Sakuraku

Saitama City, Saitama 338-8570

Japan

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An Economic Analysis of Consolidation Accounting: the Property Rights Approach

Journal of Theoretical Accounting Research, Volume 19, Issue 2, Spring 2024, pp. 48-69.

Number of pages: 21 Posted: 15 Apr 2024

Yasuharu Aoki and Koki Sawai

Hitotsubashi University and Saitama University

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