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Noriko Tanahashi
Faculty of Business Administration, Tohoku Gakuin University
 
1-3-1 Tsuchitoi, Aoba-ku,
Sendai, Miyagi 9808511
Japan
 
tanahashi@mail.tohoku-gakuin.ac.jp
 
 
 
 
 
 
JEL Areas:
M2 : Business Economics: General
M4 : Accounting and Auditing: General