Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Tsuyoshi Goto and Genki Yamamoto,Debt issuance incentives and creative accounting: Evidence from municipal mergers in Japan,Journal of the Japanese and International Economies,0889-1583,Elsevier BV,2023-06,68,,101259,https://cir.nii.ac.jp/crid/1360861288770801920,https://doi.org/10.1016/j.jjie.2023.101259