Abstract
We develop an elementary theory of divisibility on the monoid consisting of all square matrices of size of non-zero determinants with coefficients in a principal ideal domain . In particular, we show that any finite subset of the monoid has the least left common multiple up to a right unit factor. When is residue finite, we consider a signed generating series, called the skew growth function, of least common multiples of finite right equivalence classes of irreducible elements. As an elementary application of the divisibility theory, we show that the skew-growth function decomposes into Euler products.
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