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The 11th International Conference of

THE JAPANESE ACCOUNTING REVIEW

December 26, 2020

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.pdf

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.
Speaker
Tao Zeng, Wilfrid Laurier University
(Co-author: Mindzak Justin)
Speaker
Qin Li, Hong Kong Polytechnic University
(Co-authors: Ben Lourie, Alex Nekrasov, and Terry Shevlin)
Title
Intra-group Transactions, Internal Financing and Aggressive Tax Planning in Business Groups
Title
Employee Turnover and Firm Performance: Large-Sample Archival Evidence
9:50 - 10:20 a.m.
Speaker
Wenyao Hu, Rensselaer Polytechnic Institute
Speaker
Hitoshi Takehara, Waseda University
Title
The Information Role of Earnings Conference Call: How Earnings Calls Alter Demand for Financial Reports
Title
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.
Speaker
Wenjun Kuang, Osaka University
Speaker
Cody Lu, University of Massachusetts Amherst
(Co-authors: Joanna Ho and Anne Wu)
Title
Real Earnings Smoothing and Crash Risk: Evidence from Japan
Title
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.
Speaker
Keyi Zhao, Rutgers University
(Co-author: Disen Huang and Divya Anantharaman)
Speaker
Bo Xu, Harbin Institute of Technology
(Co-authors: Cody Lu and Huimin Li)
Title
Is a Picture Worth a Thousand Words? Image Usage in CSR Reports
Title
Does CFO Ethnicity Affect Corporate Ethicality? Evidence from Financial Reporting Conservatism
11:50 a.m. - 12:20 p.m.
Speaker
Soohun Kim, Korea Advanced Institute of Science and Technology
(Co-author: Aaron Yoon)
Speaker
Aaron Yoon, Northwestern University
(Co-author: Kyle Welch)
Title
Analyzing Active Managers Commitment to ESG
Title
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.
Speaker
Hu Dan Semba, Nagoya University
(Co-authors: Xiaobai Zhang and Hong Xu)
Speaker
Matheus Marques, Federal University of Rio de Janeiro
(Co-author: Odilanei Morais dos Santos)
Title
A Study of Management Forecast Information Quality
Title
Cryptocurrencies Accounting Treatment
1:55 - 2:25 p.m.
Speaker
Zhichao Li, Durham University
Speaker
Liudmyla Shkulipa, National Academy of Statistics, Accounting and Audit
Title
Does Media Coverage of Firms' Environment, Social, and Governance (ESG) Incidents Affect Analyst Coverage and Forecasts?
Title
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.
Helen Ren, University of Liverpool
(Co-authors: Guanming He and Richard Taffler)
Speaker
Tomotaka Yanagida, Tokyo Uiversity of Science
Title
Do Enhanced Derivative Disclosures Work? An Informational Perspective
Title
The Effect of the 2015 Revision to the Corporate Governance Code on Japanese Listed Firms
3:20 - 3:50 p.m.
Speaker
Frendy, Nagoya University of Commerce and Business
Fumiko Takeda, The University of Tokyo
Speaker
Siddharth M. Bhambhwani, Hong Kong University of Science and Technology
(Co-authors: Hui Dong and Allen Huang)
Title
Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environment
Title
Expropriation Risk and Investment: A Natural Experiment
3:55 - 4:25 p.m.
Speaker
Guanming He, Durham University
Speaker
Hiroki Nawata, Hitotsubashi University
Title
How Do Insider Trading Incentives Affect Nonfinancial Disclosures? Evidence from Product and Business Expansion Disclosures
Title
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.
Speaker
Toshiaki Wakabayashi, Sophia University
Title
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/

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