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The 11th International Conference of
THE JAPANESE ACCOUNTING REVIEW
THE 11th INTERNATIONAL CONFERENCE
We are pleased to announce the 11th international conference of The Japanese Accounting Review (TJAR) to be held on December 26, 2020 online.
REGISTRATION FEE
No registration fee will be charged.
CONFERENCE PROGRAM
Download the PDF Conference Program here.CONFERENCE PAPERS & ZOOM LINKS
Please donwload conference papers here and you will also see the Zoom links to attend the conference.(Please note only the registered participants and attendees receive the ID and password to access this page to download the papers/abstracts. )
PROGRAM
Time | Program | |
---|---|---|
9:00 a.m. - | Opening Ceremony (Zoom 1) | |
Laixun Zhao, Kobe University, TJAR Managing Editor Kazuya Kamiya, Director of Research Institute for Economics and Business Administration, Kobe University |
||
9:15 - 10:20 a.m. | Zoom 1: Session 1 | Zoom 2: Session 2 |
Moderator | Takeaki Ito, Konan University | Hitoshi Takehara, Waseda University |
9:15 - 9:45 a.m. |
Tao Zeng, Wilfrid Laurier University (Co-author: Mindzak Justin) |
Qin Li, Hong Kong Polytechnic University (Co-authors: Ben Lourie, Alex Nekrasov, and Terry Shevlin) |
Intra-group Transactions, Internal Financing and Aggressive Tax Planning in Business Groups |
Employee Turnover and Firm Performance: Large-Sample Archival Evidence |
|
9:50 - 10:20 a.m. |
Wenyao Hu, Rensselaer Polytechnic Institute |
Hitoshi Takehara, Waseda University |
The Information Role of Earnings Conference Call: How Earnings Calls Alter Demand for Financial Reports |
Relative/Incremental Information Content Analysis of Net and Comprehensive Incomes: Evidence from Japan |
|
10:20 - 10:40 a.m. | Break | |
10:40 - 12:20 p.m. | Zoom 1: Session 3 | Zoom 2: Session 4 |
Moderator | Takeaki Ito, Konan University | Hitoshi Takehara, Waseda University |
10:40 - 11:10 a.m. |
Wenjun Kuang, Osaka University |
Cody Lu, University of Massachusetts Amherst (Co-authors: Joanna Ho and Anne Wu) |
Real Earnings Smoothing and Crash Risk: Evidence from Japan |
I Thought We Were Friends! The Effects of Social Connections and Clarity of the Bonus Award Determination Criteria on Subordinates' Compensation |
|
11:15 - 11:45 a.m. |
Keyi Zhao, Rutgers University (Co-author: Disen Huang and Divya Anantharaman) |
Bo Xu, Harbin Institute of Technology (Co-authors: Cody Lu and Huimin Li) |
Is a Picture Worth a Thousand Words? Image Usage in CSR Reports |
Does CFO Ethnicity Affect Corporate Ethicality? Evidence from Financial Reporting Conservatism |
|
11:50 a.m. - 12:20 p.m. |
Soohun Kim, Korea Advanced Institute of Science and Technology (Co-author: Aaron Yoon) |
Aaron Yoon, Northwestern University (Co-author: Kyle Welch) |
Analyzing Active Managers Commitment to ESG |
Corporate Sustainability and Stock Returns: Evidence from Employee Buy-in to Senior Management |
|
12:20 - 1:20 p.m. | Lunch Break | |
1:20 - 2:25 p.m. | Zoom 1: Session 5 | Zoom 2: Session 6 |
Moderator | Jong-Hoon Kim, Senshu University | Hironori Kawase, Yokohama City University |
1:20 - 1:50 p.m. |
Hu Dan Semba, Nagoya University (Co-authors: Xiaobai Zhang and Hong Xu) |
Matheus Marques, Federal University of Rio de Janeiro (Co-author: Odilanei Morais dos Santos) |
A Study of Management Forecast Information Quality |
Cryptocurrencies Accounting Treatment |
|
1:55 - 2:25 p.m. |
Zhichao Li, Durham University |
Liudmyla Shkulipa, National Academy of Statistics, Accounting and Audit |
Does Media Coverage of Firms' Environment, Social, and Governance (ESG) Incidents Affect Analyst Coverage and Forecasts? |
Major Changes in the Conceptual Framework of Financial Reporting: Theoretical Comparison and Analysis of Current Difficulties |
|
2:25 - 2:45 p.m. | Break | |
2:45 - 4:25 p.m. | Zoom 1: Session 7 | Zoom 2: Session 8 |
Moderator | Jong-Hoon Kim, Senshu University | Hironori Kawase, Yokohama City University |
2:45 - 3:15 p.m. |
(Co-authors: Guanming He and Richard Taffler) |
Tomotaka Yanagida, Tokyo Uiversity of Science |
Do Enhanced Derivative Disclosures Work? An Informational Perspective |
The Effect of the 2015 Revision to the Corporate Governance Code on Japanese Listed Firms |
|
3:20 - 3:50 p.m. |
Frendy, Nagoya University of Commerce and Business Fumiko Takeda, The University of Tokyo |
Siddharth M. Bhambhwani, Hong Kong University of Science and Technology (Co-authors: Hui Dong and Allen Huang) |
Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environment |
Expropriation Risk and Investment: A Natural Experiment |
|
3:55 - 4:25 p.m. |
Guanming He, Durham University |
Hiroki Nawata, Hitotsubashi University |
How Do Insider Trading Incentives Affect Nonfinancial Disclosures? Evidence from Product and Business Expansion Disclosures |
Effects of Shareholder and Loyalty Perks on Ownership Structure, Share Liquidity, and Managerial Discretion |
|
4:25 - 4:40 p.m. | Break | |
4:40 - 5:10 p.m. | Zoom 1 : Session 9 (in Japanese) | |
Moderator | Masahiro Enomoto, Kobe University | |
4:40 - 5:10 p.m. |
Toshiaki Wakabayashi, Sophia University |
|
Organizational Identity, Fixed Contract, and Financial Performance in Local Governments: Theory and Evidence |
CONTACT ADDRESS
For further information, please contact :
- Laixun Zhao
- The Japanese Accounting Review, Managing Editor
- Research Institute for Economics & Business Administration (RIEB)
- Kobe University, 2-1 Rokkodai, Nada, Kobe, 657-8501 JAPAN
- E-mail: tjar_conference@rieb.kobe-u.ac.jp
- Website: http://www.rieb.kobe-u.ac.jp/tjar/