The 11th TJAR Conference

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The 11th International Conference of
THE JAPANESE ACCOUNTING REVIEW
December 26, 2020

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THE 11th INTERNATIONAL CONFERENCE

We are pleased to announce the 11th international conference of The Japanese Accounting Review (TJAR) to be held on December 26, 2020 online.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Download the PDF Conference Program here.

CONFERENCE PAPERS and ZOOM LINKS

Please download -conference papers here and you will also see the Zoom links to attend the conference. Zoom Links will be updated around October 25 on the Conference Papers download page.
(Please note only the registered participants and attendees receive the ID and password to access this page to download the papers/abstracts. )

PROGRAM (Japan Standard Time)

9:00 a.m. - / Opening Ceremony (Zoom 1)

Time	Program
9:00 a.m. -	Opening Ceremony (Zoom 1)
	Laixun Zhao, Kobe University, TJAR Managing Editor Kazuya Kamiya, Director of Research Institute for Economics and Business Administration, Kobe University
9:15 - 10:20 a.m.	Zoom 1: Session 1	Zoom 2: Session 2
Moderator	Takeaki Ito, Konan University	Hitoshi Takehara, Waseda University
9:15 - 9:45 a.m.	Speaker Tao Zeng, Wilfrid Laurier University (Co-author: Mindzak Justin)	Speaker Qin Li, Hong Kong Polytechnic University (Co-authors: Ben Lourie, Alex Nekrasov, and Terry Shevlin)
	Title Intra-group Transactions, Internal Financing and Aggressive Tax Planning in Business Groups	Title Employee Turnover and Firm Performance: Large-Sample Archival Evidence
9:50 - 10:20 a.m.	Speaker Wenyao Hu, Rensselaer Polytechnic Institute	Speaker Hitoshi Takehara, Waseda University
	Title The Information Role of Earnings Conference Call: How Earnings Calls Alter Demand for Financial Reports	Title Relative/Incremental Information Content Analysis of Net and Comprehensive Incomes: Evidence from Japan
10:20 - 10:40 a.m.	Break
10:40 - 12:20 p.m.	Zoom 1: Session 3	Zoom 2: Session 4
Moderator	Takeaki Ito, Konan University	Hitoshi Takehara, Waseda University
10:40 - 11:10 a.m.	Speaker Wenjun Kuang, Osaka University	Speaker Cody Lu, University of Massachusetts Amherst (Co-authors: Joanna Ho and Anne Wu)
	Title Real Earnings Smoothing and Crash Risk: Evidence from Japan	Title I Thought We Were Friends! The Effects of Social Connections and Clarity of the Bonus Award Determination Criteria on Subordinates' Compensation
11:15 - 11:45 a.m.	Speaker Keyi Zhao, Rutgers University (Co-author: Disen Huang and Divya Anantharaman)	Speaker Bo Xu, Harbin Institute of Technology (Co-authors: Cody Lu and Huimin Li)
	Title Is a Picture Worth a Thousand Words? Image Usage in CSR Reports	Title Does CFO Ethnicity Affect Corporate Ethicality? Evidence from Financial Reporting Conservatism
11:50 a.m. - 12:20 p.m.	Speaker Soohun Kim, Korea Advanced Institute of Science and Technology (Co-author: Aaron Yoon)	Speaker Aaron Yoon, Northwestern University (Co-author: Kyle Welch)
	Title Analyzing Active Managers Commitment to ESG	Title Corporate Sustainability and Stock Returns: Evidence from Employee Buy-in to Senior Management
12:20 - 1:20 p.m.	Lunch Break
1:20 - 2:25 p.m.	Zoom 1: Session 5	Zoom 2: Session 6
Moderator	Jong-Hoon Kim, Senshu University	Hironori Kawase, Yokohama City University
1:20 - 1:50 p.m.	Speaker Hu Dan Semba, Nagoya University (Co-authors: Xiaobai Zhang and Hong Xu)	Speaker Matheus Marques, Federal University of Rio de Janeiro (Co-author: Odilanei Morais dos Santos)
	Title A Study of Management Forecast Information Quality	Title Cryptocurrencies Accounting Treatment
1:55 - 2:25 p.m.	Speaker Zhichao Li, Durham University	Speaker Liudmyla Shkulipa, National Academy of Statistics, Accounting and Audit
	Title Does Media Coverage of Firms' Environment, Social, and Governance (ESG) Incidents Affect Analyst Coverage and Forecasts?	Title Major Changes in the Conceptual Framework of Financial Reporting: Theoretical Comparison and Analysis of Current Difficulties
2:25 - 2:45 p.m.	Break
2:45 - 4:25 p.m.	Zoom 1: Session 7	Zoom 2: Session 8
Moderator	Jong-Hoon Kim, Senshu University	Hironori Kawase, Yokohama City University
2:45 - 3:15 p.m.	Helen Ren, University of Liverpool (Co-authors: Guanming He and Richard Taffler)	Speaker Tomotaka Yanagida, Tokyo Uiversity of Science
	Title Do Enhanced Derivative Disclosures Work? An Informational Perspective	Title The Effect of the 2015 Revision to the Corporate Governance Code on Japanese Listed Firms
3:20 - 3:50 p.m.	Speaker Frendy, Nagoya University of Commerce and Business Fumiko Takeda, The University of Tokyo	Speaker Siddharth M. Bhambhwani, Hong Kong University of Science and Technology (Co-authors: Hui Dong and Allen Huang)
	Title Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environment	Title Expropriation Risk and Investment: A Natural Experiment
3:55 - 4:25 p.m.	Speaker Guanming He, Durham University	Speaker Hiroki Nawata, Hitotsubashi University
	Title How Do Insider Trading Incentives Affect Nonfinancial Disclosures? Evidence from Product and Business Expansion Disclosures	Title Effects of Shareholder and Loyalty Perks on Ownership Structure, Share Liquidity, and Managerial Discretion
4:25 - 4:40 p.m.	Break
4:40 - 5:10 p.m.	Zoom 1 : Session 9 (in Japanese)
Moderator	Masahiro Enomoto, Kobe University
4:40 - 5:10 p.m.	Speaker Toshiaki Wakabayashi, Sophia University
	Title Organizational Identity, Fixed Contract, and Financial Performance in Local Governments: Theory and Evidence