The 12th TJAR Conference

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The 12th International Conference of
THE JAPANESE ACCOUNTING REVIEW
November 6, 2021
Jointly supported by RIEB Seminar

Kobe University is celebrating the 120th anniversary in 2022.

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THE 12th INTERNATIONAL CONFERENCE

We are pleased to announce the 12th international conference of The Japanese Accounting Review (TJAR) to be held on November 6, 2021 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 Tamotsu Nakamura, Executive Vice President, Kobe University Nobuyoshi Yamori, Director of Research Institute for Economics and Business Administration, Kobe University
9:15 – 10:50 a.m.	Zoom 1: Session 1	Zoom 2: Session 2
Moderator	Ryosuke Fujitani, Tokyo Keizai University	James Routledge, Hitotsubashi University
Speaker	Hrishikesh Desai, Arkansas State University	Jamie Tong, The University of Queensland (Co-authors: Ru Chen and Frank Zhang)
Title	Partner Selection as a Control Mechanism in Inter-organizational Relationships: A Review	Are Costs Stickier When the Future is Nearer?
Speaker	Zhilu Lin, Clarkson University (Co-authors: Sean Cao, Jack He, and Shaun Ren)	Kai Wu, Central University of Finance and Economics (Co-author: Ke Shi)
Title	Diffusers of Entrepreneurship	Relative Performance Evaluation and Corporate Tax Avoidance
Speaker		Jingjing Xia, City University of Hong Kong
Title		Reader Beware: Narrowly Beating Analyst Forecasts and Journalists' Co-coverage Choices in Earnings-Related News Articles Updated on October 22
10:50 - 11:05 a.m.	Break
11:05-12:40 p.m.	Zoom 1: Session 3	Zoom 2: Session 4
Moderator	Ryosuke Fujitani, Tokyo Keizai University	James Routledge, Hitotsubashi University
Speaker	Felix Zhiyu Feng, University of Washington (Co-authors: Wenyu Wang and Yufeng Wu)	Tracy H. Y. Yeung, City University of Hong Kong (Co-author: Raymond M.K. Wong)
Title	Looking the Other Way: The Screening Role of (Weak) Internal Monitoring	Relative Societal Trust and Multinational Group Audits
Speaker	Sa-Pyung Shin, National University of Singapore (Co-authors: Akash Chattopadhyay and Charles C.Y. Wang)	Hamed M. Mohammad, Prince Sattam Bin Abdulaziz University
Title	Simplifying Business Group Structures: Value and Governance Implications for Korean Chaebols	Internal Audit Activities Related to Risk Culture and Their Implications for Organisational Learning about Risks
Speaker	Szu-fan Chen, The Hong Kong University of Science and Technology (Co-author: Chao Jin)	James Routledge, Hitostubashi University (Co-author: Pamela Kent)
Title	The Unintended Effect of Shareholder Litigation on Executive Compensation	Partner Audit Style Self-Contagion: Australian Evidence
12:40 - 1:30 p.m.	Lunch Break
1:30 – 3:05p.m.	Zoom 1: Session 5	Zoom 2: Session 6
Moderator	Koji Ota, Kansai University	Junjian Gu, University of Tsukuba
Speaker	Hitoshi Iwasaki, National University of Singapore (Co-authors: Ying Chen, Allen H. Huang, and Hui Wang)	Peter Truc Do, The University of Queensland
Title	Neural Network Translated into Bag-of-Words: Lexicon of Attentions Updated on October 26	The Impact of Workforce Health on Earnings Quality
Speaker	Weihuan Zhai, The Hong Kong Polytechnic University (Co-authors: James Ohlson and Erik Johannesson)	Xiaoli Jia, The Hong Kong Polytechnic University (Co-authors: Aurelius Aaron and Jeffrey Ng)
Title	The Explanatory Power of Explanatory Variables	Investing Better by Learning from Peers' Investment Plans Updated on October 15
Speaker	Hui Wang, The Hong Kong University of Science and Technology (Co-authors: Allen Huang and Yi Yang)	Junjian Gu, University of Tsukuba
Title	FinBERT- A Deep Learning Approach to Extracting Textual Information	Hypermetropic R&D Investment and Operational Performance
3:05 – 3:20 p.m.	Break
3:20 - 4:55 p.m.	Zoom 1: Session 7	Zoom 2: Session 8
Moderator	Koji Ota, Kansai University	Junjian Gu, University of Tsukuba
Speaker	Zhichao Li, Durham University (Co-authors: Guanming He and Richard Slack)	Thoi Sinh Mai, Hanken School of Economics (Co-authors: Gonul Colak, Mansoor Afzali, and Pavel Savor)
Title	Does Real Earnings Management Adversely Affect Analyst Coverage and Forecasts?	Management Guidance and Monetary Policy Transmission in the Eurozone
Speaker	Junko Jinushi, Hitotsubashi University	Stefan Anchev, BI Norwegian Business School (Co-authors: Jörgen Hellström and Rickard Olsson)
Title	Post-Earnings Announcement Drift and Ownership Structure in the Japanese Stock Market of the 21st Century	Firm Disclosure and Individual and Institutional Investors
Speaker	Nikhil Vidhani, Indian Institute of Management	Guanming He, Durham University (Co-author: Helen Ren)
Title	Trading Volume and Dispersion of Signals	Derivative Disclosures and Managerial Opportunism