RIEBセミナー
RIEBセミナー(TJAR Workshop 主催)
RIEBセミナー
TJAR Workshop 主催
日時 | 2019年12月23日(月)10:00 ~ 15:00 |
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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)