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The 8th International Conference of

THE JAPANESE ACCOUNTING REVIEW

Jointly supported by Kanematsu Seminar

January 6, 2018

THE 8th INTERNATIONAL CONFERENCE

We are pleased to announce the 8th international conference of The Japanese Accounting Review (TJAR) to be held on January 6, 2018 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Conference Program pdf

Time Program
11:50 a.m. - Hall on the 3rd Floor
Registration
12:20 p.m. - Presentation Hall (Frontier Hall, 3rd Floor)
Opening Ceremony
     Masahiro Enomoto, Kobe University, TJAR Editor in Chief
     Takashi Kamihigashi, Director of Research Institute for
Economics and Business Administration, Kobe University
12:30 - 1:50 p.m. Presentation Hall (Frontier Hall, 3rd Floor)
Plenary Session
Moderator
Tomomi Takada, Kobe University
12:30 p.m. -
Speaker
Charles CY Wang, Harvard Business School
(Co-authors: Akash Chattopadhyay and Matthew D. Shaffer)
Title
Governance through Shame and Aspiration: Index Creation and Corporate Behavior in Japanpdf
Discussant
Takuma Kochiyama, Hitotsubashi University
1:10 p.m. -
Speaker
Hojun Seo, National University of Singapore
(Co-authors: Xiumin Martin and Jun Yang)
Title
Pessimistic Earnings Guidance before Annual Incentive Plan Approvalpdf
Discussant
Takuya Iwasaki, Kansai University
1:50 - 2:05 p.m. Coffee Break
2:05 - 3:05 p.m. Room 303 Room 304
Concurrent Session A Concurrent Session B
Moderator
Keishi Fujiyama, Kobe University
Moderator
Takeaki Ito, Konan University
2:05 p.m. -
Speaker
Paul N Tanyi, University of North Carolina
(Co-author: Xiaoyang Cheng)
Speaker
Jee-Hae Lim, University of Waterloo
(Co-authors: Vernon J. Richardson and Rod Smith)
*Non-Presented Paper (No-Show)
Title
Audit Committee Multiple Directorships and Implied Cost of Equity

*Non-Presented Paper (No-Show)
Title
An Examination of Potential Benefits of XBRL Reporting: Does XBRL Affect Firms' Long-Term Stock Liquidity
2:35 p.m. -
Speaker
Gaku Ueno, Tohoku University Accounting School
Speaker
Phuong Thi Thuy Nguyen, Yokohama National University
(Co-author: Akihisa Kimura)
Title
The Causal Relationship between Auditor Turnover and Audit Fees-Evidence in Japanpdf
Title
Readability of Annual Reports: Evidences from Foreign Firms in the United States Stock Exchangepdf
3:05 - 3:20 p.m. Coffee Break
3:20 - 4:20 p.m. Room303 Room304
Concurrent Session C Concurrent Session D
Moderator
Masahiro Enomoto, Kobe University
Moderator
Kazunori Miwa, Kobe University
3:20 p.m. -
Speaker
Keejae Philip Hong, University of North Carolina
(Co-authors: Jaywon Lee, Sang-Hyun (Sam) Park, and Sukesh Patro)
Speaker
Lili Dai, University of New South Wales
(Co-authors: Rui Shen and Bohui Zhang)
Title
An Analysis of the Sources of Value Loss Following Financial Restatementspdf
Title
Does the Media Spotlight Burn or Spur Innovation?pdf
3:50 p.m. -
Speaker
Masumi Nakashima, Chiba University of Commerce
Speaker
Haihong He, California State University
Title
Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japanpdf
Title
An Empirical Study of Inventory Production and Sales Activities in Chinese Manufacturing Firmspdf
4:20 - 4:35 p.m. Coffee Break
4:35 - 6:05 p.m. Room303 Room304
Concurrent Session E Concurrent Session F
Moderator
Masumi Nakashima, Chiba University of Commerce
Moderator
Hironori Kawase, Kyushu Sangyo University
4:35 p.m. -
Speaker
Guang Ma, National University of Singapore
Speaker
Yangyang Chen, Hong Kong Polytechnic University
(Co-authors: Jeffrey Ng, Jeffrey A . Pittman, and Walid Saffar)
Title
CEO Narcissism and Management Forecasting Forecastpdf
Title
The Dark Side of Asset Redeployability: Future Stock Price Crashespdf
5:05 p.m. -
Speaker
Yiqing Tan, City University of Hong Kong
Speaker
Yuan Huang, Hong Kong Polytechnic University
Title
Does Financial Statement Comparability Impact Analyst Private Activity?pdf
Title
Information Shocks and Corporate Cash Policies
5:35 p.m. -
Speaker
Ryosuke Fujitani, Hitotsubashi University
Title
Is the Quality of Accounting Information Complementary or Substitute for Other Governance Mechanisms?pdf
6:20 - 8:00 p.m. Restaurant Sakura
After Session

ON-LINE REGISTRATION

The last date for registration to attend only the Conference is Wednesday, January 4th. However if you attend the Conference and After Session, please registrate by Friday, December 15th. 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/8th/registration/registration.php

AFTER SESSION

The conference will be followed by a light meal reception between around 6:00 and 7:30pm. The event is free to attend but as numbers are limited places must be booked in advance.

ACCESS TO THE CONFERENCE VENUE

The 8th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Frontier Hall for Social Sciences located in Rokkdai 1st 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 :

  • Masahiro Enomoto
  • 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: tjar_conference@rieb.kobe-u.ac.jp
  • Website: http://www.rieb.kobe-u.ac.jp/tjar/

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