The 10th TJAR Conference

The 10th International Conference of
THE JAPANESE ACCOUNTING REVIEW
December 22, 2019

Jointly supported by RIEB Seminar

THE 10th INTERNATIONAL CONFERENCE

We are pleased to announce the 10th international conference of The Japanese Accounting Review (TJAR) to be held on December 22, 2019 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Download the PDF Conference Program here.

*The last speaker will also act as the session moderator.

**Please be reminded that there is no lunch service, also no shop or restaurant available at the venue due to the holiday season.

PROGRAM (Japan Standard Time)

12:00 p.m. - / Room 504 (Academia Hall, 5th Floor)

Time	Program
12:10 p.m. -	Room 504 (Academia Hall, 5th Floor)
	Registration
12:40 p.m. -	Room 504 (Academia Hall, 5th Floor)
	Opening Ceremony 　　　　　Laixun Zhao, Kobe University, TJAR Managing Editor 　　　　　Nobuaki Hamaguchi, Director of Research Institute for Economics and Business Administration, Kobe University
12:50 - 2:05 p.m.	Room 504 (Academia Hall, 5th Floor)
	Keynote Speech
	Moderator Keishi Fujiyama, Kobe University
12:50 p.m. -	Speaker Jeong-Bon Kim, City University of Hong Kong
	Title Accounting Research: Current State and Future Direction
2:05 - 2:15 p.m.	Photo Session (Group Photo)
2:15 - 2:30 p.m.	Coffee Break
2:30 - 4:05 p.m.	Room 504	Room 501	Room 502
	Concurrent Session A	Concurrent Session B	Concurrent Session C
Moderator	Zilong Zhang	Wan Wongsunwai	Chia-Ling Chao
2:30 - 3:00 p.m.	Speaker Kai Cheung Chu, Hong Kong Polytechnic University (Co-author: Sophia Zhai)	Speaker Henock Louis, The Pennsylvania State University (Co-authors: Dahlia Robinson and Amy X. Sun)	Speaker Rui Ge, Shenzhen University (Co-authors: Yangyang Chen, Jeffrey Pittman, and Madhu Veeraraghavan)
	Title Distress Risk Puzzle and Analyst Forecast Optimism	Title Perceived Audit Quality and Firm Value: Evidence from Investors' Reaction to the Revelation of Limiting Liability Agreements in Audit Engagement Letters	Title Obscured by Clouds: The Impact of Weather-induced Managerial Mood on Corporate Tax Avoidance
3:00 - 3:30 p.m.	Speaker Yuki Horie, Hitotsubashi University	Speaker Philip Keejae Hong, Central Michigan University (Co-authors: Sam Lee, Shailendra Pandit, and Chul W. Park)	Speaker Hong Xiao, Xiamen University (Co-author: Hang Wei Zhuo)
	Title The Impact of Fair Disclosure Regulation on Analyst Forecasts: Evidence from Japan	Title Temporal Disaggregation and Post-Earnings Announcement Drift: Evidence from Monthly Comparable Store Sales Disclosures	Title The Effect of Network Public Opinion Attention on Bank's Risk Text Information Disclosure Strategy
3:30 - 4:00 p.m.	Speaker Zilong Zhang, City University of Hong Kong (Co-authors: Lei Gong and Weikai Li)	Speaker Wan Wongsunwai, The Chinese University of Hong Kong (Co-authors: Lianghui Wang and Nir Yehuda)	Speaker Chia-Ling Chao, National Chung Cheng University (Co-authors: Wuchun Chi and Shwu-Min Horng)
	Title Learning through Difficult Times: Evidence from Financial Analysts	Title The Information Content of Cost Behavior Components	Title CEO Succession, Audit Pricing, and Firm Value: The Role of Supply Chain Knowledge
4:05 - 4:25 p.m.	Coffee Break
4:25 - 6:00 p.m.	Room504	Room501	Room502
	Concurrent Session D	Concurrent Session E	Concurrent Session F
Moderator	Jeffrey Ng	Rajesh Vijayaraghavan	Chan Li
4:25 - 4:55 p.m.	Speaker Zili Zhuang, The Chinese University of Hong Kong (Co-authors: Ting-Kai Chou and Henock Louis)	Speaker Hao-Chang Sung, Jinan University (Co-author: Cheng-Few Lee)	Speaker Qingmei Xue, Nanjing University (Co-author: Huajuan Yuan)
	Title Operating Leverage and Bond Yield Spreads: Differentiating Between Cash and Accrual Operating Leverage	Title Product Market Competition and Real Activities Manipulation: Theory and Implications	Title Industry Norms, Regulator Concerns and Audit Judgement
4:55 - 5:25 p.m.	Speaker Wentao Wu, Clarkson University (Co-author: Heng Wang)	Speaker Jerry Chen, The University of Auckland (Co-author: In-Mu Haw)	Speaker Muhammad Shahin Miah, University of Dhaka (Co-authors: Haiyan Jiang, Asheq Rahman, and Warwick Stent)
	Title Short-selling Before Data Breach	Title Aggressive R&s;D Investments in Pre-IPO Years: the Signalling Explanation	Title Accounting Standard Complexity, Analyst Forecast Properties, and Auditor Industry Specialization
5:25 - 5:55 p.m.	Speaker Jeffrey Ng, The Hong Kong Polytechnic University (Co-authors: Yangyang Chen and Xin Yang)	Speaker Rajesh Vijayaraghavan, UBC Sauder School of Business (Co-authors: Sandra Chamberlain and Yuxiang Zheng)	Speaker Chan Li, University of Kansas (Co-authors: Josh Gunn, Lin Liao, Jinxuan Yang, and Shan Zhou)
	Title Cross-market Information Transfer and Voluntary Corporate Disclosure: Evidence from Stock Options Trading	Title Natural Disasters, Loan Loss Accounting and Subsequent Lending	Title Audit Firms' Corporate Social Responsibility Activities and Auditor Reputation
6:30 - 7:30 p.m.	Restaurant Sakura
	After Session

AFTER SESSION

The conference will be followed by a light meal reception between around 6:30 and 7:30pm. The reception is free to attend and no booking is required.

ACCESS TO THE CONFERENCE VENUE

The 10th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Academia Hall for Social Sciences located in Rokkodai Campus, the building indicated as No. 42 on the Rokkodai 1st Campus Map .

• Information about accesses to the campus
  • From Kansai International Airport or other main transportation terminals

ABOUT KOBE

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

• Official Kobe Tourism Site - Feel KOBE