RIEBセミナー

RIEBセミナー(TJAR Workshop 主催)

2019年12月23日(月)10:00 ~ 15:00

RIEBセミナー

TJAR Workshop 主催

日時 2019年12月23日(月)10:00 ~ 15:00
会場 経済経営研究所 会議室(新館2階)
対象 教員、院生、学部生、および同等の知識をお持ちの方
使用言語 英語
10:00 ~ 11:15
論題
Capital Market-Based Accounting Research: Past, Present and Future
報告者
Jeong Bon KIM (Department of Accountancy, City University of Hong Kong)
概要
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.
11:30 ~ 12:30
論題
Earnings Management and Stock Market Listing
報告者
Hyonok KIM (Faculty of Business Administration, Tokyo Keizai University)
14:00 ~ 15:00
論題
Intraday Price Discovery Process to Earnings Announcements: Evidence from Japan
報告者
森脇 敏雄 (北九州市立大学経済学部)
日本語