... purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Ownership Default risk Japan Corporate governance Firm performance G01 G32 G33 G34 G38...

... and non-bankrupt firms and specifically, the demonstration that taxation also induces conditional conservatism in the setting of ex post bankrupt firms. Bankrupt Conditional conservatism Contracting Litigation Regulation Taxation C24 C34 G33 M41 Mariem Khalifa can be contacted...

... gained access to the bond market and bond financing cost has reduced. Figure 1 shows the monthly bond issuance spread during the period from 2018 to 2020, indicating a decreasing trend [3] . Figure 1 Bond issuance spreads for the 2018–2020 period G10 G33 K10 The law and its...