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The 14th International Conference of

THE JAPANESE ACCOUNTING REVIEW

Jointly supported by RIEB Seminar

 

December 23, 2023

THE 14th INTERNATIONAL CONFERENCE

We are pleased to announce the 14th Interanational Conference of THe Japanese Accounting Review (TJAR) to be held IN-PERSON and VIRTUALLY on December 23, 2023 at Rokkodai Campus of Kobe University in Japan.

Registration Fee

No Registration fee will be charged.

ONLINE REGISTRATION

The participants and attendees are kindly requested to register as soon as possible, no later than Thursday, December 14. Online registration can be made on the following link:
https://www.rieb.kobe-u.ac.jp/tjar/conference/14th/registration/registration.php

CONFERENCE PROGRAM

Download the PDF Conference Program here.pdf
*The last speaker will also act as the session moderator.

CONFERENCE PAPERS and ZOOM LINKS

Please download conference papers here and you will also see the Zoom links to attend the online sessioins.
(Please note only the registered participants and attendees receive the ID and password to access this page to download the papers.)

PROGRAM (Online Sessions: Japan Standard Time)

Time Program
8:45 - 8:55 Opening Remarks (ZOOM 1)
  Laixun Zhao, Kobe University, TJAR Managing Editor
Shigeto Kitano, Director of Research Institute for
Economics and Business Administration, Kobe University
9:00 - 10:35 Zoom 1: Session 1 Zoom 2: Session 2
Moderator Tao Zeng, Wilfrid Laurier University Hrishikesh Desai, Arkansas State University
Speaker
Enshuai Yu, Boston College
(Co-author: Ben Yost)
Ken Qiu, Millsaps College
(Co-author: William R. McCumber)
Title
Corner-Cutters: Personally Tax Aggressive Executives and Corporate Regulatory Violations
CEO Network Connections and Real Earnings Management: International Evidence
Speaker
Md Ismail Haidar, University of Texas Rio Grande Valley
Hrishikesh Desai, Arkansas State University
Title
Environmental Regulatory Risk and Corporate Tax Avoidance: International Evidence
The Role of Non-GAAP Measures in Executive Compensation Contracting and Design
Speaker Tao Zeng, Wilfrid Laurier University
Title
Is Tax-related Information Value Relevant? Empirical Study in Canadian Setting
10:35 - 10:45 Break
10:45 - 11:45 Zoom 1: Session 3 Zoom 2: Session 4
Moderator Hao-Chang Sung, National Chung Cheng University Olga Kopyrina, Central University of Finance and Economics
Speaker
Jiangnan Yi, University of Macau
Olga Kopyrina, Central University of Finance and Economics
(Co-authors: Kai Wu and Zhanyu Ying)
Title
Group Power Centralization and Management Earnings Forecast Accuracy
Building Sustainable Business through Protecting Minority Shareholders: An Insight from China
Speaker
Hao-Chang Sung, National Chung Cheng University
Title
Multiperiod Managerial Contracts with Clawback Provisions

PROGRAM (In-Person Sessions: Japan Standard Time)

  • The Registration for the In-Person Sessions will start at 11:30am.
    • Time Program
    12:00 - 13:30 Presentation Hall Room 304 Room 405
      Concurrent Session A Concurrent Session B Concurrent Session C
    Moderator Lynn Linghuan Wang, The University of Hong Kong Jeffrey Ng, The University of Hong Kong Hsueh-Tien Lu, National Taichung University of Science and Technology
    Speaker
    Jia Guo, The Hong Kong Polytechnic University
    (Co-authors: Jian Cheng, Jeffrey Ng, and Tjomme Rusticus)
    Kenneth Zheng, University of Wyoming
    (Co-authors: Joana Golden and Zabihollah Rezaee)
    Huai Zhang, Nanyang Technological University
    (Co-authoers: Fangbo Si and Xiaoxu Yu)
    Title
    The Effect of Mandatory Climate Risk Disclosure on Environmentally Responsible Investing: Evidence from the U.S. Insurance Industry
    An Examination of Stock Repurchase Strategies in Response to the COVID-19 Pandemic
    Talking Down the Competitors: How Do Investment Banking Relationships Influence Analysts' Forecasts?
    Speaker
    Guoman She, The University of Hong Kong
    (Co-authors: Xuanpu Lin, Aaron Yoon, and Haoran Zhu)
    Ni-Yun Chen, National Sun Yat-sen University
    Yong Zhang, The Hong Kong Polytechnic University
    (Co-authors: Ying Gan, Xiaoxu Ling, and Ivy Zhang)
    Title
    Shareholder Value Implications of Supply Chain ESG Performance: Evidence from Negative Incidents
    The Effect of IFRS 16 on the Propensity to Announce Share Repurchases
    Rounding of Internal Performance Targets: Determinants and Implications
    Speaker
    Lynn Linghuan Wang, The University of Hong Kong
    (Co-authors: Omri Even-Tov, Guoman She, and Detian Yang)
    Jeffrey Ng, The University of Hong Kong
    (Co-authors: Jia Guo, Yifan Jia, and Haoran Zhu)
    Hsueh-Tien Lu, National Taichung University of Science and Technology
    Title
    Government Procurement and Corporate Commitment to Climate Change
    The Effect of the Switch to the Expected Credit Loss Model for Loan Loss Provisioning on Cross-border Borrowing
    COVID-19 and the Trade-off between Market Reactions to Earnings and Monthly Sales News
    13:30 - 13:45 Break
    13:45 - 15:15 Presentation Hall Room 304 Room 405
      Concurrent Session D Concurrent Session E Concurrent Session F
    Moderator Jongwon Park, The Hong Kong Polytechnic University Kenny Lin, Lingnan University Zhuo Cheng, The Hong Kong Polytechnic University
    Speaker
    Muzhi Wang, Central University of Finance and Economics
    (Co-authors: Gerald J. Lobo and Zhifeng Yang)
    Junjian Gu, University of Tsukuba
    Jingran Zhao, The Hong Kong Polytechnic University
    (Co-authors: Wai Ho, Mingming Ji, and Jian Kang)
    Title
    Do Auditors Play an Insurance Role? Evidence from Investor and Audit Client Reactions to the Disclosure of Auditor Professional Indemnity Insurance Coverage
    New Hire Turnover and Financial Reporting Quality: Evidence from Workforce Disclosure
    Machine Learning in Predicting Extreme Earnings Changes and Abnormal Returns
    Speaker
    Kunchih Chen, National Taiwan University
    (Co-authors: Asako Kimura, Yu-an Lin, and Yasushi Onishi)
    Haruka Amma, Kobe University
    Weiyin Zhang, The Hang Seng University of Hong Kong
    (Co-authors: Yingwen Guo, Jingjing Li, and Bing-xuan Lin)
    Title
    Counterparties' Reaction to the Establishment of Audit Committees in Japan
    Investigating the Impact of Tax Credits on Japan's Labor Productivity through Human Resource Investments
    Institutional Investors' Corporate Site Visits and Trade Credit Financing
    Speaker
    Jongwon Park, The Hong Kong Polytechnic University
    (Co-authors: Yongtae Kim, Myung S. Park, and Tim Seidel)
    Kenny Lin, Lingnan University
    (Co-authors: Agnes Cheng and Chih-Chieh Hsieh)
    Zhuo Cheng, The Hong Kong Polytechnic University
    (Co-authors: Jing Fang and Kenneth J. Reichelt)
    Title
    Audit Fee Disclosure in the Year of an Auditor Switch
    The Implication of Value-added Tax Adoption for Income Tax Compliance
    Quasi-indexer Ownership and Financial Statements Comparability
    15:15 - 15:30 Break
    15:30 - 17:00 Presentation Hall Room 304 Room 405
      Concurrent Session G Concurrent Session H Concurrent Session I
    Moderator Jonathan Nam, The Hong Kong Polytechnic University Nancy Lixin Su, The Hong Kong Polytechnic University Yen-Cheng Chang, National Taiwan University
    Speaker
    Daniel Yang, The Hong Kong University of Science and Technology
    (Co-authors: Samuel Bonsall, John Donovan, Eric Holzman, and Xue Wang)
    Bingyi Qin, City University of Hong Kong
    (Co-authors: Stephen Teng Sun and Zheng Wang)
    Peijun Liu, Osaka University
    Title
    Do Credit Ratings Reflect Private Information about SEC Investigations?
    Does the Rise of Robots Lead to More Dominant Human Leaders? Evidence from Earnings Conference Calls
    Managerial Ownership, Modification of Business Risk Disclosure and Investors Risk Perception: Evidence from Japan
    Speaker
    Hong Xiao, Xiamen University
    (Co-author: Ling Bing Ruang)
    Jie Cao, The Hong Kong Polytechnic University
    (Co-authors: Gang Li, Russell Wermers, Xintong Zhan, and Linyu Zhou)
    Yen-Cheng Chang, National Taiwan University
    (Co-authors: Yu-Siang Su, Kevin Tseng, and Na Wang)
    Title
    Technical Text Information, Reverse Innovation Patents and Bond Issuance Pricing: Empirical Evidence from High-Tech Listed Companies
    Do Insurers Listen to Earnings Conference Calls? Evidence from the Corporate Bond Market
    Linguistic Diversity and Market Reactions to Corporate Earnings Announcements
    Speaker
    Jonathan Nam, The Hong Kong Polytechnic University
    Nancy Lixin Su, The Hong Kong Polytechnic University
    (Co-authors: Dichu Bao, Jania Brendel, and Michael Drake)
    Title
    Do Local Newspapers Matter to Institutional Investors?
    The Information Content of Private Information Acquisition: Evidence from FOIA Requests to the SEC
    17:10 - 18:00 After Session (Room 303)

    Please note:

    • The online session venue will be available for those who participate the conference in person. Please bring your device (i.e. laptop, tablets, smartphone, with headsets) to do so. Wi-Fi and a quiet room will be available at the venue.

    AFTER SESSION

    The conference will be followed by a light meal reception between around 5:10 and 6:00pm. The reception is free to attend and no booking is required.

    ACCESS TO THE CONFERENCE VENUE

    The 14th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Frontier Building (the 3rd Floor) located in Rokkodai Campus, the building indicated as No. 29 on the Rokkodai 1st Campus Map .

    ABOUT KOBE

    For travel information on Kobe, please visit the following website:

    CONTACT ADDRESS

    For further information, please contact :

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