The 8th TJAR Conference

The 8th International Conference of
THE JAPANESE ACCOUNTING REVIEW
January 6, 2018

Jointly supported by RIEB Seminar

THE 8th INTERNATIONAL CONFERENCE

We are pleased to announce the 8th international conference of The Japanese Accounting Review (TJAR) to be held on January 6, 2018 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Download the PDF Conference Program here.

PROGRAM (Japan Standard Time)

11:50 a.m. - / Hall on the 3rd Floor

Time	Program
11:50 a.m. -	Hall on the 3rd Floor
	Registration
12:20 p.m. -	Presentation Hall (Frontier Hall, 3rd Floor)
	Opening Ceremony 　　　　　Masahiro Enomoto, Kobe University, TJAR Editor in Chief 　　　　　Takashi Kamihigashi, Director of Research Institute for Economics and Business Administration, Kobe University
12:30 - 1:50 p.m.	Presentation Hall (Frontier Hall, 3rd Floor)
	Plenary Session
	Moderator Tomomi Takada, Kobe University
12:30 p.m. -	Speaker Charles CY Wang, Harvard Business School (Co-authors: Akash Chattopadhyay and Matthew D. Shaffer)
	Title Governance through Shame and Aspiration: Index Creation and Corporate Behavior in Japan
	Discussant Takuma Kochiyama, Hitotsubashi University
1:10 p.m. -	Speaker Hojun Seo, National University of Singapore (Co-authors: Xiumin Martin and Jun Yang)
	Title Pessimistic Earnings Guidance before Annual Incentive Plan Approval
	Discussant Takuya Iwasaki, Kansai University
1:50 - 2:05 p.m.	Coffee Break
2:05 - 3:05 p.m.	Room 303	Room 304
	Concurrent Session A	Concurrent Session B
	Moderator Keishi Fujiyama, Kobe University	Moderator Takeaki Ito, Konan University
2:05 p.m. -	Speaker Paul N Tanyi, University of North Carolina (Co-author: Xiaoyang Cheng)	Speaker Jee-Hae Lim, University of Waterloo (Co-authors: Vernon J. Richardson and Rod Smith)
	Title Audit Committee Multiple Directorships and Implied Cost of Equity	Title An Examination of Potential Benefits of XBRL Reporting: Does XBRL Affect Firms' Long-Term Stock Liquidity
2:35 p.m. -	Speaker Gaku Ueno, Tohoku University Accounting School	Speaker Phuong Thi Thuy Nguyen, Yokohama National University (Co-author: Akihisa Kimura)
	Title The Causal Relationship between Auditor Turnover and Audit Fees－Evidence in Japan	Title Readability of Annual Reports: Evidences from Foreign Firms in the United States Stock Exchange
3:05 - 3:20 p.m.	Coffee Break
3:20 - 4:20 p.m.	Room303	Room304
	Concurrent Session C	Concurrent Session D
	Moderator Masahiro Enomoto, Kobe University	Moderator Kazunori Miwa, Kobe University
3:20 p.m. -	Speaker Keejae Philip Hong, University of North Carolina (Co-authors: Jaywon Lee, Sang-Hyun (Sam) Park, and Sukesh Patro)	Speaker Lili Dai, University of New South Wales (Co-authors: Rui Shen and Bohui Zhang)
	Title An Analysis of the Sources of Value Loss Following Financial Restatements	Title Does the Media Spotlight Burn or Spur Innovation?
3:50 p.m. -	Speaker Masumi Nakashima, Chiba University of Commerce	Speaker Haihong He, California State University
	Title Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan	Title An Empirical Study of Inventory Production and Sales Activities in Chinese Manufacturing Firms
4:20 - 4:35 p.m.	Coffee Break
4:35 - 6:05 p.m.	Room303	Room304
	Concurrent Session E	Concurrent Session F
	Moderator Masumi Nakashima, Chiba University of Commerce	Moderator Hironori Kawase, Kyushu Sangyo University
4:35 p.m. -	Speaker Guang Ma, National University of Singapore	Speaker Yangyang Chen, Hong Kong Polytechnic University (Co-authors: Jeffrey Ng, Jeffrey A . Pittman, and Walid Saffar)
	Title CEO Narcissism and Management Forecasting	Title The Dark Side of Asset Redeployability: Future Stock Price Crashes
5:05 p.m. -	Speaker Yiqing Tan, City University of Hong Kong	Speaker Yuan Huang, Hong Kong Polytechnic University
	Title Does Financial Statement Comparability Impact Analyst Private Activity?	Title Information Shocks and Corporate Cash Policies
5:35 p.m. -	Speaker Ryosuke Fujitani, Hitotsubashi University
	Title Is the Quality of Accounting Information Complementary or Substitute for Other Governance Mechanisms?
6:20 - 8:00 p.m.	Restaurant Sakura
	After Session

ON-LINE REGISTRATION

The last date for registration to attend only the Conference is Wednesday, January 4th. However if you attend the Conference and After Session, please registrate by Friday, December 15th. 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/8th/registration/registration.php

AFTER SESSION

The conference will be followed by a light meal reception between around 6:00 and 7:30pm. The event is free to attend but as numbers are limited places must be booked in advance.

ACCESS TO THE CONFERENCE VENUE

The 8th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Frontier Hall for Social Sciences located in Rokkdai 1st Campus. Please check the campus map for further details HERE.

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

ABOUT KOBE

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

• Official Kobe Tourism Site - Feel KOBE