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Jumpei Hamamura
Momoyama Gakuin University
 
Izumi, Osaka 594-1198
Japan
 
jhama0129@gmail.com
 
https://sites.google.com/site/jumpeihamamura
 
 
 
 
 
JEL Areas:
M4 : Accounting and Auditing: General
L0 : Industrial Organization: General