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The 7th International Conference of
THE JAPANESE ACCOUNTING REVIEW

January 7, 2017

THE 7th INTERNATIONAL CONFERENCE

We are pleased to announce the 7th International Conference of The Japanese Accounting Review (TJAR) to be held on January 7, 2017 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Time Program
11:50 a.m. - Hall on the 1st Floor
Registration
12:20 p.m. - Room 120 (2nd Building, 1st Floor)
Opening Ceremony
     Hidetoshi Yamaji, Kobe University, TJAR Editor in Chief
     Takashi Kamihigashi, Director of Research Institute for
Economics and Business Administration, Kobe University
12:30 - 1:30 p.m. Room 120 (2nd Building, 1st Floor)
Keynote Speech
Moderator
Tomomi Takada, Kobe University
Speaker
Sugata Roychowdhury, Carroll School of Management, Boston College
Title
Real Earnings Management: A Perspective
1:30 - 1:45 p.m. Coffee Break
1:45 - 3:05 p.m. Room 120 (2nd Building, 1st Floor)
Plenary Session
Moderator
Tatsushi Yamamoto, Osaka University
1:45 p.m. -
Speaker
Donghui Wu, The Chinese University of Hong Kong
(Co-authors: Shimin Chen and Bingbing Hu)
Title
When Auditors Say "no", Does The Market Listen?pdf
Discussant
Yoshinao Matsumoto, Kansai University
2:25 p.m. -
Speaker
Guang Ma, National University of Singapore
(Co-authors: Stanimir Markov and Joanna Shuang Wu)
Title
Global Expertise of Financial Analystspdf
Discussant
Tomoki Oshika, Waseda University
3:05 - 3:20 p.m. Coffee Break
3:20 - 4:50 p.m. Room 120 (2nd Building, 1st Floor)
Concurrent Session A
Moderator
Daniel Aobdia, Northwestern University
3:20 p.m. -
Speaker
Zilong Zhang, City University of Hong Kong
Title
Bank Interventions and Trade Credit: Evidence from Debt Covenant Violationspdf
3:50 p.m. -
Speaker
Charles Hsu, The Hong Kong University of Science and Technology
(Co-authors: Gilles Hilary and Rencheng Wang)
Title
Forecasting Ability, Firm Welfare and Managerial Skillpdf
4:20 p.m. -
Speaker
Kevin Ow Yong, Singapore Management University
(Co-authors: Chu Yeong Lim, Jeffrey Ng, and Gary Pan)
Title
Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Studypdf
3:20 - 4:50 p.m. Room161 (2nd Building, 1st Floor)
Concurrent Session B
Moderator
Masahiro Enomoto, Kobe University
3:20 p.m. -
Speaker
Hitoshi Takehara, Waseda University
(Co-authors: Zhaoyang Gu and Keiichi Kubota)
Title
How do Normative and Compliant CSR Affect the Earnings Quality of Japanese Firms?pdf
3:50 p.m. -
Speaker
Ming-Te Lee, Ming Chuan University
Title
Corporate Social Responsibility, Corporate Governance, and Investment Efficiency: Evidence from an Asian Emerging Marketpdf
4:20 p.m. -
Speaker
Inugrah Ratia Pratiwi, Harapan Bangsa Institute of Technology
(Co-author: Caecilia Lidya Supianto)
Title
The Influence of Company Characteristics and Corporate Governance toward Environmental Disclosures and the Effects on Environmental Performancepdf
3:20 - 4:50 p.m. Room162 (2nd Building, 1st Floor)
Concurrent Session C
Moderator
Hidetoshi Yamaji, Kobe Univeristy
3:20 p.m. -
Speaker
Ryosuke Fujitani, Hitsubashi University
Title
Earnings Management using Classification Shifting: Evidence from Japanpdf
3:50 p.m. -
Speaker
MD Musfiqur Rahman, Kobe University
Title
Determinants of CEO Compensation: Empirical Evidence from Listed Banks of Bangladeshpdf
4:20 p.m. -
Speaker
Yi Wu, Kobe University
Title
Does Non-Discretionary Conservatism Really Exist in Japan? -Evidence and Implications from Japanese Listed Companies-pdf
4:50 - 5:05 p.m. Coffee Break
5:05 - 6:05 p.m. Room 120 (2nd Building, 1st Floor)
Concurrent Session D
Moderator
Keishi Fujiyama, Kobe Univeristy
5:05 p.m. -
Speaker
Masumi Nakashima, Chiba University of Commerce
Title
Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japanpdf
5:35 p.m. -
Speaker
Daniel Aobdia, Northwestern University and Public Company Accounting Oversight Board (PCAOB)
(Co-authors: Saad Sidiqqui and Andres Vinelli)
Title
Does Engagement Partner Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firmspdf
5:05 - 6:05 p.m. Room162 (2nd Building, 1st Floor)
Concurrent Session E
Moderator
Kazunori Miwa, Kobe Univeristy
5:05 p.m. -
Speaker
Tatsuyoshi Miyakoshi, Hosei University
Title
Upswings of Hong Kong Real Estate Prices in Post-Crisis Surge: Quantitative Easing and REIT Markets Developmentspdf
5:35 p.m. -
Speaker
Jianfeng Hu, Singapore Management University
(Co-authors: Yanhui Zhu and Yuxiao Hu)
Title
Option Listing and Information Asymmetrypdf
6:20 - 8:00 p.m. Restaurant Sakura
After Session

ON-LINE REGISTRATION

The last date for registration to attend the Conference is Friday, December 16th. The participants are kindly requested to register as soon as possible and preferably no later than this date. On-line registration can be made from the following address:
https://www.rieb.kobe-u.ac.jp/tjar/conference/7th/registration/registration.php

AFTER SESSION

The conference will be followed by a light meal reception between around 6:20 and 8:00pm. The event is free to attend but as numbers are limited places must be booked in advance.

ACCESS TO THE CONFERENCE VENUE

The 7th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's 2nd Building (Graduate School/Faculty of Law) in Rokkdai Campus. Please check the campus map for further details HERE.

ABOUT KOBE

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

CONTACT ADDRESS

For further information, please contact :

  • Professor Hidetoshi Yamaji
  • The Japanese Accounting Review, Editor in chief
  • Research Institute for Economics & Business Administration (RIEB)
  • Kobe University, 2-1 Rokkodai, Nada, Kobe, 657-8501 JAPAN
  • E-mail: yamaji@rieb.kobe-u.ac.jp
  • Website: http://www.rieb.kobe-u.ac.jp/tjar/

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