RESEARCH WORKSHOP (December 23, 2019)

Date & Time Monday, December 23, 2019 10:00am-
Place Seminar Room at RIEB (RIEB Annex, 2nd Floor)
Intended Audience Faculty, Graduate Students, and People with Equivalent Knowledge
Note Copies of the paper will be available at Office of Promoting Research Collaboration.

Speaker Jeong Bon Kim
Affiliation Department of Accountancy, City University of Hong Kong
Topic Capital Market-Based Accounting Research: Past, Present and Future
Summary In this talk, I will briefly review the first-, second, and third-moment approach to capital market-based, archival accounting research. I then briefly introduce current state of art in accounting research, that is natural experiments and difference-in-differences (DiD) research design. There will be a brief introduction on another approach called Regression Discontinuity Design (RDD), though DiD would be the main focus of the talk. I then introduce the third-moment approach (linking accounting to stock price crash risk) in more detail. Finally, I will propose some promising areas for future research, including the consequences of stock price crash research, the social media approach, and machine-learning based research.

Speaker Hyonok Kim
Affiliation Faculty of Business Administration, Tokyo Keizai University
Topic Earnings Management and Stock Market Listing

Speaker Toshio Moriwaki
Affiliation Faculty of Economics and Business Administration, The University of Kitakyushu
Topic Intraday Price Discovery Process to Earnings Announcements: Evidence from Japan

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