The 13th TJAR Conference
The 13th International Conference of
THE JAPANESE ACCOUNTING REVIEW
October 29, 2022
Jointly supported by RIEB Seminar
Kobe University is celebrating the 120th anniversary in 2022.
THE 13th INTERNATIONAL CONFERENCE
We are pleased to announce the 13th international conference of The Japanese Accounting Review (TJAR) to be held online on October 29, 2022 (JST).
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 Nobuyoshi Yamori, Director of Research Institute for Economics and Business Administration, Kobe University |
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9:15 – 10:50 a.m. | Zoom 1: Session 1 | Zoom 2: Session 2 |
Moderator | James Routledge, Hitotsubashi University | Hironori Kawase, Fukuoka University |
Speaker | Hrishikesh Desai, Arkansas State University (Co-authors: Ziad ElKhatib and Sanne van Duin) |
Mengdie Deng, The University of Hong Kong (Co-authors: Tse-Chun Lin and Jiayu Zhou) |
Title | The Influence of Top Executives' Narcissism on Working Capital Management Policies | The Invisible Hand in the Dark: The Disciplinary Effect of Dark Pools on Firm Overinvestment |
Speaker | Flora Niu, Wilfrid Laurier University (Co-authors: Yong Chen and Tao Zhen) |
Ayung Tseng, Georgetown University (Co-authors: Jason Schloetzer, Xinlei Li, and Hui Wang) |
Title | The Impact of Earnings Management and Tax Planning on Earnings Persistence | Leveraging an Information Mosaic: The Interplay Between Private Meetings with Investors and Subsequent Earnings Announcements |
Speaker | Ken Qiu, Millsaps College (Co-authors: William McCumber and Michael Luehlfing) |
Minjae Kim, University of Minnesota |
Title | CEO Social Capital and Non-GAAP Earnings Disclosure | Mimicking Regulatory Peers |
10:50 - 11:05 a.m. | Break | |
11:05 - 12:40 p.m. | Zoom 1: Session 3 | Zoom 2: Session 4 |
Moderator | James Routledge, Hitotsubashi University | Hironori Kawase, Fukuoka University |
Speaker | Ting Zhang, University of Dayton (Co-authors: Yue Xu and Guilong Cai) |
Danning Yu, Osaka University |
Title | To Tell or Not to Tell? Examining Voluntary Disclosure of Customers' Identities under Capital Market Pressure | The Effect of Media Coverage on Investor Trade and Market Returns in the Post-IPO Period |
Speaker | Juanting Wang, Hong Kong University of Science and Technology (Co-authors: Allen Huang, Michael Shen, and Chao Tang) |
Yao Yue, University of Chinese Academy of Sciences (Co-authors: Kai Wu, Yuying Sun and Souyang Wang) |
Title | The Effects of Regulatory Enforcement Disclosure: Evidence from OSHA’s Press Release about Safety Violations | Hedging-Motivated Corporate Tax Avoidance |
Speaker | Tongxia Li, Beijing Normal University (Co-authors: Chun Lu and James Routledge) |
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Title | Brand Capital and Corporate Debt Maturity | |
12:40 - 1:10 p.m. | Lunch Break | |
1:10 – 2:45p.m. | Zoom 1: Session 5 | Zoom 2: Session 6 |
Moderator | Junjian Gu, University of Tsukuba | Koji Ota, Kansai University |
Speaker | Jiamin Hu, Wenzhou Kean University (Co-authors: Yifei Xia and Jianing Zhang) |
Hitoshi Takehara, Waseda University |
Title | Management Team Diversity and Financial Flexibility | Expected Default Frequency-Adjusted Implied Cost of Equity: How and When Does Corporate Failure Affect the Implied Cost of Equity? |
Speaker | Kailun Li, Wenzhou Kean University (Co-authors: Yifei Xia and Jianing Zhang) |
Mei Sheng, The University of Hong Kong (Co-authors: Jing Li and Xu Li) |
Title | CEOs' Multicultural Background and Firm Innovation: Evidence from China | ETF Activities and Analysts Earnings Forecasts |
Speaker | Rui Ge, Shenzhen University (Co-authors: Yangyang Chen, Emmanuel Ofosu, and Xin Yang) |
Jacky Chau, Chinese University of Hong Kong (Co-author: Taoyu Long) |
Title | Non-executive Employee Stock Options and Product Quality: Evidence from Product Recalls | Disclosure of Share Price Volatility Risk |
2:45 – 3:00 p.m. | Break | |
3:00 - 4:35 p.m. | Zoom 1: Session 7 (3:00 - 4:05 p.m.) | Zoom 2: Session 8 |
Moderator | Junjian Gu, University of Tsukuba | Koji Ota, Kansai University |
Speaker | Hanyu Zhang Singapore Management University (Co-authors: Hao Liang and Zhihui Gu) |
Thoi Sinh Mai, Hanken School of Economics |
Title | Culture and Firms | Does Passive Voice Matter for Investors? |
Speaker | Junjian Gu, University of Tsukuba | Zhichao Li, Durham University (Co-authors: Guanming He and Gopal Krishnan) |
Title | Gender Policy, Masculine Culture, and Corporate Disclosure | Financial Statement Errors and Analysts: Obstacle or Opportunity? |
Speaker | Guanming He, Durham University (Co-authors: Zhichao Li and Yun Sun) |
|
Title | Does Analysts' Industrial Concentration Affect the Quality of their Forecasts? | |
4:10 - 4:40 p.m. | Zoom 1: Session 9 (In Japanese) | |
Moderator | Masahiro Enomoto, Kobe University | |
Speaker | Chenchen Su, Hitotsubashi University | |
Title | Tunneling Through Loans to Controlling Shareholders: Evidence from Japan |
CONTACT ADDRESS
For further information, please contact :
Laixun Zhao
The Japanese Accounting Review, Managing Editor
Research Institute for Economics &s; Business Administration (RIEB)
Kobe University, 2-1 Rokkodai, Nada, Kobe, 657-8501 JAPAN
E-mail: tjar_conference@rieb.kobe-u.ac.jp
Website: https://www.rieb.kobe-u.ac.jp/tjar/