The 8th TJAR Conference(Jointly supported by Kanematsu Seminar)
Conference Program
January 6, 2018

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

12:20 p.m. -Presentation Hall (Frontier Hall, 3F)

Opening Ceremony

Masahiro Enomoto, Kobe University, TJAR Editor in Chief
Takashi Kamihigashi, Director of RIEB, Kobe University

12:30-1:50p.m
12:30 p.m. -1:10 p.m. -Presentation Hall (Frontier Hall, 3F)
Moderator

Tomomi Takada, Kobe University

Speaker
Title

Charles CY Wang, Harvard Business School (Co-authors: Akash Chattopadhyay and Matthew D.
Shaffer)
Governance through Shame and Aspiration: Index Creation and Corporate Behavior in Japan

Discussant

Takuma Kochiyama, Hitotsubashi UniversitySpeaker

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 BreakRoom 303

2:05 - 3:05 p.m.
2:05 p.m. -Plenary Session

Concurrent Session A

Keishi Fujiyama, Kobe University

Takeaki Ito, Konan University

SpeakerPaul N Tanyi, University of North Carolina(Co-author: Xiaoyang Cheng)

Title

Audit Committee Multiple Directorships and
Implied Cost of Equity

Jee-Hae Lim, University of Waterloo(Co-authors: Vernon J. Richardson and RodSmith)*Non-Presented Paper
An Examination of Potential Benefits of XBRLReporting: Does XBRL Affect Firms' Long-Term
Stock Liquidity

Speaker

Gaku Ueno, Tohoku University Accounting SchoolTitle

The Causal Relationship between Auditor
Turnover and Audit Fees－Evidence in Japan

3:05 - 3:20 p.m.

Room 303

Room 304

Concurrent Session D

Masahiro Enomoto, Kobe University

Kazunori Miwa, Kobe UniversitySpeakerKeejae Philip Hong, University of North Carolina(Co-authors: Jaywon Lee, Sang-Hyun (Sam) Parkand Sukesh Patro)
An Analysis of the Sources of Value Loss
Following Financial Restatements

Lili Dai, University of New South Wales(Co-authors: Rui Shen and Bohui Zhang)

Masumi Nakashima, Chiba University ofCommerce
Can The Fraud Triangle Predict Accounting
Fraud?:Evidence from Japan

Haihong He, California State University

Speaker
Title

4:20 - 4:35 p.m.

Concurrent Session C

Moderator

Title
3:50 p.m. -Phuong Thi Thuy Nguyen, Yokohama NationalUniversity(Co-author: Akihisa Kimura)
Readability of Annual Reports: Evidences fromForeign Firms in the United States Stock
Exchange

Coffee Break

3:20 - 4:20 p.m.
3:20 p.m. -Concurrent Session B

Moderator*Non-Presented Paper

2:35 p.m. -Room 304

Coffee BreakDoes the Media Spotlight Burn or Spur
Innovation?

An Empirical Study of Inventory Production andSales Activities in Chinese Manufacturing Firms

Room 303

4:35 - 6:05 p.m.
Moderator

Concurrent Session E

Room 304

Concurrent Session F

Masumi Nakashima, Chiba University ofCommerce
Guang Ma, National University of Singapore

Hironori Kawase, Kyushu Sangyo University

Title

CEO Narcissism and Management Forecasting
Forecast

The Dark Side of Asset Redeployability: Future
Stock Price Crashes

5:05 p.m. -Speaker
Title

Yiqing Tan, City University of Hong Kong
Does Financial Statement Comparability Impact
Analyst Private Activity?

Yuan Huang, Hong Kong Polytechnic University
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?

4:35 p.m. -6:20 - 8:00 p.m.

Speaker

Restaurant Sakura

Yangyang Chen, Hong Kong Polytechnic
University(Co-authors: Jeffrey Ng, Jeffrey A. Pittman andWalid Saffar)

After Session

The Conference Venue: Kobe University’s Frontier Hall for Social Sciences in Rokkodai Campus