RIEB Seminar
RIEB Seminar (Hosted by: TJAR Workshop)
RIEB Seminar
Hosted by: TJAR Workshop
| Date & Time | Monday, Dec. 23, 2019, 10:00am-3:00pm |
|---|---|
| Place | Meeting Room at RIEB (Annex, 2nd Floor) |
| Intended Audience | Faculty, Graduate Students, Undergraduates, and People with equivalent knowledge |
| Language | English |
10:00am-11:15am
- Topics
- Capital Market-Based Accounting Research: Past, Present and Future
- Speaker
- Jeong Bon KIM (Department of Accountancy, City University of Hong Kong)
- Abstruct
- In this talk, I will briefly review the first-, second, and third-moment approach to capital market-based, archival accounting research. I then briefly introduce current state of art in accounting research, that is natural experiments and difference-in-differences (DiD) research design. There will be a brief introduction on another approach called Regression Discontinuity Design (RDD), though DiD would be the main focus of the talk. I then introduce the third-moment approach (linking accounting to stock price crash risk) in more detail. Finally, I will propose some promising areas for future research, including the consequences of stock price crash research, the social media approach, and machine-learning based research.
11:30am-12:30pm
- Topics
- Earnings Management and Stock Market Listing
- Speaker
- Hyonok KIM (Faculty of Business Administration, Tokyo Keizai University)
2:00pm-3:00pm
- Topics
- Intraday Price Discovery Process to Earnings Announcements: Evidence from Japan
- Speaker
- Toshio MORIWAKI (Faculty of Economics and Business Administration, The University of Kitakyushu)