• HOME
  • TJAR Conference
  • 13th

The 13th International Conference of

THE JAPANESE ACCOUNTING REVIEW

Jointly supported by RIEB Seminar

 

October 29, 2022

Kobe University is celebrating the 120th anniversary in 2022.

THE 13th INTERNATIONAL CONFERENCE

We are pleased to announce the 13th international conference of The Japanese Accounting Review (TJAR) to be held online on October 29, 2022 (JST).

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Download the PDF Conference Program here.pdf

CONFERENCE PAPERS & ZOOM LINKS

Please download conference papers here and you will also see the Zoom links to attend the conference. Zoom Links will be updated around October 25 on the Conference Papers download page.
(Please note only the registered participants and attendees receive the ID and password to access this page to download the papers/abstracts. )

PROGRAM (Japan Standard Time)

Time Program
9:00 a.m. - Opening Ceremony (Zoom 1)
  Laixun Zhao, Kobe University, TJAR Managing Editor
Nobuyoshi Yamori, Director of Research Institute for
Economics and Business Administration, Kobe University
9:15 – 10:50 a.m. Zoom 1: Session 1 Zoom 2: Session 2
Moderator James Routledge, Hitotsubashi University Hironori Kawase, Fukuoka University
Speaker
Hrishikesh Desai, Arkansas State University
(Co-authors: Ziad ElKhatib and Sanne van Duin)
Mengdie Deng, The University of Hong Kong
(Co-authors: Tse-Chun Lin and Jiayu Zhou)
Title
The Influence of Top Executives' Narcissism on Working Capital Management Policies
The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment
Speaker
Flora Niu, Wilfrid Laurier University
(Co-authors: Yong Chen and Tao Zhen)
Ayung Tseng, Georgetown University
(Co-authors: Jason Schloetzer, Xinlei Li, and Hui Wang)
Title
The Impact of Earnings Management and Tax Planning on Earnings Persistence
Leveraging an Information Mosaic: The Interplay Between Private Meetings with Investors and Subsequent Earnings Announcements
Speaker
Ken Qiu, Millsaps College
(Co-authors: William McCumber and Michael Luehlfing)
Minjae Kim, University of Minnesota
Title
CEO Social Capital and Non-GAAP Earnings Disclosure
Mimicking Regulatory Peers
10:50 - 11:05 a.m. Break
11:05-12:40 p.m. Zoom 1: Session 3 Zoom 2: Session 4
Moderator James Routledge, Hitotsubashi University Hironori Kawase, Fukuoka University
Speaker
Ting Zhang, University of Dayton
(Co-authors: Yue Xu and Guilong Cai)
Danning Yu, Osaka University
Title
To Tell or Not to Tell? Examining Voluntary Disclosure of Customers' Identities under Capital Market Pressure
The Effect of Media Coverage on Investor Trade and Market Returns in the Post-IPO Period
Speaker
Juanting Wang, Hong Kong University of Science and Technology
(Co-authors: Allen Huang, Michael Shen, and Chao Tang)
Yao Yue, University of Chinese Academy of Sciences
(Co-authors: Kai Wu, Yuying Sun and Souyang Wang)
Title
The Effects of Regulatory Enforcement Disclosure: Evidence from OSHA’s Press Release about Safety Violations
Hedging-Motivated Corporate Tax Avoidance
Speaker
Tongxia Li, Beijing Normal University
(Co-authors: Chun Lu and James Routledge)
  
Title
Brand Capital and Corporate Debt Maturity
12:40 - 1:10 p.m. Lunch Break
1:10 – 2:45p.m. Zoom 1: Session 5 Zoom 2: Session 6
Moderator Junjian Gu, University of Tsukuba Koji Ota, Kansai University
Speaker
Jiamin Hu, Wenzhou Kean University
(Co-authors: Yifei Xia and Jianing Zhang)
Hitoshi Takehara, Waseda University
Title
Management Team Diversity and Financial Flexibility
Expected Default Frequency-Adjusted Implied Cost of Equity: How and When Does Corporate Failure Affect the Implied Cost of Equity?
Speaker
Kailun Li, Wenzhou Kean University
(Co-authors: Yifei Xia and Jianing Zhang)
Mei Sheng, The University of Hong Kong
(Co-authors: Jing Li and Xu Li)
Title
CEOs' Multicultural Background and Firm Innovation: Evidence from China
ETF Activities and Analysts Earnings Forecasts
Speaker
Rui Ge, Shenzhen University
(Co-authors: Yangyang Chen, Emmanuel Ofosu, and Xin Yang)
Jacky Chau, Chinese University of Hong Kong
(Co-author: Taoyu Long)
Title
Non-executive Employee Stock Options and Product Quality: Evidence from Product Recalls
Disclosure of Share Price Volatility Risk
2:45 – 3:00 p.m. Break
3:00 - 4:35 p.m. Zoom 1: Session 7 (3:00 - 4:05 p.m.) Zoom 2: Session 8
Moderator Junjian Gu, University of Tsukuba Koji Ota, Kansai University
Speaker
Hanyu Zhang Singapore Management University
(Co-authors: Hao Liang and Zhihui Gu)
Thoi Sinh Mai, Hanken School of Economics
Title
Culture and Firms
Does Passive Voice Matter for Investors?
Speaker
Junjian Gu, University of Tsukuba
Zhichao Li, Durham University
(Co-authors: Guanming He and Gopal Krishnan)
Title
Gender Policy, Masculine Culture, and Corporate Disclosure
Financial Statement Errors and Analysts: Obstacle or Opportunity?
Speaker  
Guanming He, Durham University
(Co-authors: Zhichao Li and Yun Sun)
Title
Does Analysts' Industrial Concentration Affect the Quality of their Forecasts?
4:10 - 4:40 p.m. Zoom 1: Session 9 (In Japanese)  
Moderator Masahiro Enomoto, Kobe University
Speaker
Chenchen Su, Hitotsubashi University
Title
Tunneling Through Loans to Controlling Shareholders: Evidence from Japan

CONTACT ADDRESS

For further information, please contact :

PAGE TOP