The 7th TJAR Conference

The 7th International Conference of
THE JAPANESE ACCOUNTING REVIEW
January 7, 2017

Jointly supported by RIEB Seminar

THE 7th INTERNATIONAL CONFERENCE

We are pleased to announce the 7th International Conference of The Japanese Accounting Review (TJAR) to be held on January 7, 2017 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

PROGRAM (Japan Standard Time)

11:50 a.m. - / Hall on the 1st Floor

Time	Program
11:50 a.m. -	Hall on the 1st Floor
	Registration
12:20 p.m. -	Room 120 (2nd Building, 1st Floor)
	Opening Ceremony 　　　　　Hidetoshi Yamaji, Kobe University, TJAR Editor in Chief 　　　　　Takashi Kamihigashi, Director of Research Institute for Economics and Business Administration, Kobe University
12:30 - 1:30 p.m.	Room 120 (2nd Building, 1st Floor)
	Keynote Speech
	Moderator Tomomi Takada, Kobe University
	Speaker Sugata Roychowdhury, Carroll School of Management, Boston College
	Title Real Earnings Management: A Perspective
1:30 - 1:45 p.m.	Coffee Break
1:45 - 3:05 p.m.	Room 120 (2nd Building, 1st Floor)
	Plenary Session
	Moderator Tatsushi Yamamoto, Osaka University
1:45 p.m. -	Speaker Donghui Wu, The Chinese University of Hong Kong (Co-authors: Shimin Chen and Bingbing Hu)
	Title When Auditors Say "no", Does The Market Listen?
	Discussant Yoshinao Matsumoto, Kansai University
2:25 p.m. -	Speaker Guang Ma, National University of Singapore (Co-authors: Stanimir Markov and Joanna Shuang Wu)
	Title Global Expertise of Financial Analysts
	Discussant Tomoki Oshika, Waseda University
3:05 - 3:20 p.m.	Coffee Break
3:20 - 4:50 p.m.	Room 120 (2nd Building, 1st Floor)
	Concurrent Session A
	Moderator Daniel Aobdia, Northwestern University
3:20 p.m. -	Speaker Zilong Zhang, City University of Hong Kong
	Title Bank Interventions and Trade Credit: Evidence from Debt Covenant Violations
3:50 p.m. -	Speaker Charles Hsu, The Hong Kong University of Science and Technology (Co-authors: Gilles Hilary and Rencheng Wang)
	Title Forecasting Ability, Firm Welfare and Managerial Skill
4:20 p.m. -	Speaker Kevin Ow Yong, Singapore Management University (Co-authors: Chu Yeong Lim, Jeffrey Ng, and Gary Pan)
	Title Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study
3:20 - 4:50 p.m.	Room161 (2nd Building, 1st Floor)
	Concurrent Session B
	Moderator Masahiro Enomoto, Kobe University
3:20 p.m. -	Speaker Hitoshi Takehara, Waseda University (Co-authors: Zhaoyang Gu and Keiichi Kubota)
	Title How do Normative and Compliant CSR Affect the Earnings Quality of Japanese Firms?
3:50 p.m. -	Speaker Ming-Te Lee, Ming Chuan University
	Title Corporate Social Responsibility, Corporate Governance, and Investment Efficiency: Evidence from an Asian Emerging Market
4:20 p.m. -	Speaker Inugrah Ratia Pratiwi, Harapan Bangsa Institute of Technology (Co-author: Caecilia Lidya Supianto)
	Title The Influence of Company Characteristics and Corporate Governance toward Environmental Disclosures and the Effects on Environmental Performance
3:20 - 4:50 p.m.	Room162 (2nd Building, 1st Floor)
	Concurrent Session C
	Moderator Hidetoshi Yamaji, Kobe Univeristy
3:20 p.m. -	Speaker Ryosuke Fujitani, Hitsubashi University
	Title Earnings Management using Classification Shifting: Evidence from Japan
3:50 p.m. -	Speaker MD Musfiqur Rahman, Kobe University
	Title Determinants of CEO Compensation: Empirical Evidence from Listed Banks of Bangladesh
4:20 p.m. -	Speaker Yi Wu, Kobe University
	Title Does Non-Discretionary Conservatism Really Exist in Japan? －Evidence and Implications from Japanese Listed Companies－
4:50 - 5:05 p.m.	Coffee Break
5:05 - 6:05 p.m.	Room 120 (2nd Building, 1st Floor)
	Concurrent Session D
	Moderator Keishi Fujiyama, Kobe Univeristy
5:05 p.m. -	Speaker Masumi Nakashima, Chiba University of Commerce
	Title Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan
5:35 p.m. -	Speaker Daniel Aobdia, Northwestern University and Public Company Accounting Oversight Board (PCAOB) (Co-authors: Saad Sidiqqui and Andres Vinelli)
	Title Does Engagement Partner Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firms
5:05 - 6:05 p.m.	Room162 (2nd Building, 1st Floor)
	Concurrent Session E
	Moderator Kazunori Miwa, Kobe Univeristy
5:05 p.m. -	Speaker Tatsuyoshi Miyakoshi, Hosei University
	Title Upswings of Hong Kong Real Estate Prices in Post-Crisis Surge: Quantitative Easing and REIT Markets Developments
5:35 p.m. -	Speaker Jianfeng Hu, Singapore Management University (Co-authors: Yanhui Zhu and Yuxiao Hu)
	Title Option Listing and Information Asymmetry
6:20 - 8:00 p.m.	Restaurant Sakura
	After Session

ON-LINE REGISTRATION

The last date for registration to attend the Conference is Friday, December 16th. The participants are kindly requested to register as soon as possible and preferably no later than this date. On-line registration can be made from the following address:
https://www.rieb.kobe-u.ac.jp/tjar/conference/7th/registration/registration.php

AFTER SESSION

The conference will be followed by a light meal reception between around 6:20 and 8:00pm. The event is free to attend but as numbers are limited places must be booked in advance.

ACCESS TO THE CONFERENCE VENUE

The 7th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's 2nd Building (Graduate School/Faculty of Law) in Rokkdai Campus. Please check the campus map for further details HERE.

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

ABOUT KOBE

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

• Official Kobe Tourism Site - Feel KOBE