The 13th TJAR Conference

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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.

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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
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)
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