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.
Moderator

Zoom 1

James Routledge, Hitotsubashi University

Session 1

Zoom 2Hironori Kawase, Fukuoka University

Session 2Speaker

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

SpeakerKen Qiu, Millsaps College(Co-authors: William McCumber and MichaelLuehlfing)

Minjae Kim, University of MinnesotaTitle

CEO Social Capital and Non-GAAP Earnings
Disclosure

Mimicking Regulatory Peers

Break

10:50 - 11:05 a.m.
11:05-12:40 p.m.
Moderator

Zoom 1

James Routledge, Hitotsubashi University

Hironori Kawase, Fukuoka University

SpeakerTing 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 CapitalMarket Pressure
Juanting Wang, Hong Kong University of Scienceand Technology(Co-authors: Allen Huang, Michael Shen, andChao Tang)

The Effect of Media Coverage on Investor Trade and Market
Returns in the Post-IPO Period

Title

The Effects of Regulatory Enforcement
Disclosure: Evidence from OSHA’s Press Releaseabout 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

Speaker

Session 3

Zoom 2

Session 4

Yao Yue, University of Chinese Academy of Sciences(Co-authors: Kai Wu, Yuying Sun and Souyang Wang)12:40 - 1:10 p.m.

Lunch Break

1:10 – 2:45p.m.
Moderator

Zoom 1

Session 5

Junjian Gu, University of TsukubaKoji 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 Costof 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

SpeakerRui 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 andProduct Quality: Evidence from Product Recalls

Disclosure of Share Price Volatility Risk

2:45 – 3:00 p.m.

Zoom 2

Session 6Break

3:00 - 4:35 p.m.
Moderator

Zoom 1

Session 7 (3:00 - 4:05 p.m.)

Zoom 2

Session 8

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 orOpportunity?

Speaker

Guanming He, Durham University(Co-authors: Zhichao Li and Yun Sun)

Title

Does Analysts' Industrial Concentration Affect the Quality oftheir Forecasts?

4:10 - 4:40 p.m.

Zoom 1Moderator

Masahiro Enomoto, Kobe University

Speaker

Chenchen Su, Hitotsubashi University

Title

Tunneling Through Loans to Controlling
Shareholders: Evidence from Japan

Session 9 (In Japanese)