The 14th TJAR Conference
Conference Program
December 23, 2023
PROGRAM (Japan Standard Time)
8：45 - 8:55

Opening Remarks (Zoom 1)
Laixun Zhao, Kobe University, TJAR Managing Editor
Shigeto Kitano, Director of Research Institute for Economics and Business Administration, Kobe University

Online Sessions
9:00 - 10:35
Moderator

Zoom 1
Session 1
Tao Zeng,
Wilfrid Laurier University

Zoom 2 Session 2
Hrishikesh Desai,
Arkansas State University

Speaker

Enshuai Yu,
Boston College(Co-author: Ben Yost)

Ken Qiu,
Millsaps College(Co-author: William R. McCumber)

Title

Corner-Cutters: Personally Tax Aggressive
Executives and Corporate Regulatory Violations

CEO Network Connections and Real Earnings Management:International Evidence

Speaker

Md Ismail Haidar,
University of Texas Rio Grande Valley

Hrishikesh Desai,Arkansas State University

Title

Environmental Regulatory Risk and Corporate
Tax Avoidance: International Evidence

The Role of Non-GAAP Measures in Executive Compensation
Contracting and Design

Speaker

Tao Zeng,
Wilfrid Laurier University

Title

Is Tax-related Information Value Relevant?
Empirical Study in Canadian Setting

10:35 - 10:45

Break

10:45-11:45
Moderator

Zoom 1Session 3
Hao-Chang Sung,
National Chung Cheng University

Zoom 2 Session 4
Olga Kopyrina,Central University of Finance and Economics

Speaker

Jiangnan Yi,
University of Macau

Olga Kopyrina,
Central University of Finance and Economics( Co-authors: Kai Wu and Zhanyu Ying )Title

Group Power Centralization and Management
Earnings Forecast Accuracy

Building Sustainable Business through Protecting Minority
Shareholders: An Insight from China

Speaker

Hao-Chang Sung,
National Chung Cheng University

Title

Multiperiod Managerial Contracts with Clawback
Provisions*The last speaker will also act as the session moderator.

In-Person Sessions*The Registration for the In-Person Sessions will start at 11:30am.
12:00 - 13:30
Moderator

Presentation Hall （Concurrent Session A）

Room 304 （Concurrent Session B）

Room 405 （Concurrent Session C）

Lynn Linghuan Wang,
The University of Hong Kong

Jeffrey Ng,
The University of Hong Kong

Hsueh-Tien Lu,
National Taichung University of
Science and Technology

Speaker

Jia Guo,
The Hong Kong Polytechnic University(Co-authors: Jian Cheng, Jeffrey Ng,
and Tjomme Rusticus)

Kenneth Zheng,
University of Wyoming(Co-authors: Joana Golden andZabihollah Rezaee)

Huai Zhang,
Nanyang Technological University(Co-authors: Fangbo Si and XiaoxuYu )Title

The Effect of Mandatory Climate Risk
Disclosure on EnvironmentallyResponsible Investing: Evidence fromthe U.S. Insurance Industry

An Examination of Stock
Repurchase Strategies in Responseto the COVID-19 Pandemic

Talking Down the Competitors:
How Do Investment Banking
Relationships Influence Analysts'
Forecasts?

Guoman She,

Ni-Yun Chen,
National Sun Yat-sen University

Yong Zhang,
The Hong Kong Polytechnic
University(Co-authors: Ying Gan, Xiaoxu
Ling, and Ivy Zhang)

Speaker

The University of Hong Kong

(Co-authors: Xuanpu Lin, Aaron Yoon,and Haoran Zhu)
Title

Shareholder Value Implications ofSupply Chain ESG Performance:
Evidence from Negative Incidents

The Effect of IFRS 16 on thePropensity to Announce Share
Repurchases

Rounding of Internal Performance
Targets: Determinants andImplications

Speaker

Lynn Linghuan Wang,
The University of Hong Kong
(Co-authors: Omri Even-Tov, GuomanShe, and Detian Yang)

Jeffrey Ng,
The University of Hong Kong
(Co-authors: Jia Guo, Yifan Jia,and Haoran Zhu)

Hsueh-Tien Lu,
National Taichung University of
Science and Technology

Title

Government Procurement andCorporate Commitment to Climate
ChangeThe Effect of the Switch to theExpected Credit Loss Model forLoan Loss Provisioning on
Cross-border BorrowingCOVID-19 and the Trade-off
between Market Reactions toEarnings and Monthly Sales News

13:30 – 13:45

Break

13:45 - 15:15
Moderator

Presentation Hall （Concurrent Session D）

Room 304 （Concurrent Session E）

Room 405 （Concurrent Session F）

Jongwon Park,The Hong Kong Polytechnic University

Kenny Lin,
Lingnan University

Speaker

Muzhi Wang,
Central University of Finance andEconomics(Co-authors: Gerald J. Lobo andZhifeng Yang)

Junjian Gu,
University of Tsukuba

Zhuo Cheng,
The Hong Kong Polytechnic
UniversityJingran Zhao,
The Hong Kong PolytechnicUniversity(Co-authors: Wai Ho, Mingming Ji,and Jian Kang)

Title

Do Auditors Play an Insurance Role?
Evidence from Investor and Audit
Client Reactions to the Disclosure ofAuditor Professional Indemnity
Insurance Coverage

New Hire Turnover and Financial
Reporting Quality: Evidence fromWorkforce Disclosure

Machine Learning in Predicting
Extreme Earnings Changes andAbnormal Returns

Speaker

Kunchih Chen,
National Taiwan University(Co-authors: Asako Kimura, Yu-an
Lin, and Yasushi Onishi)

Haruka Amma,
Kobe University

Counterparties' Reaction to theEstablishment of Audit Committees inJapan

Investigating the Impact of Tax
Credits on Japan's Labor
Productivity through Human
Resource Investments

Title

Weiyin Zhang,
The Hang Seng University of HongKong(Co-authors: Yingwen Guo, Jingjing
Li, and Bing-xuan Lin)
Institutional Investors' Corporate Site
Visits and Trade Credit Financing

Speaker

Jongwon Park,The Hong Kong Polytechnic University(Co-authors: Yongtae Kim, Myung S.
Park, and Tim Seidel)

Kenny Lin,Lingnan University(Co-authors: Agnes Cheng andChih-Chieh Hsieh)

Zhuo Cheng,
The Hong Kong PolytechnicUniversity(Co-authors: Jing Fang and KennethJ. Reichelt)

Title

Audit Fee Disclosure in the Year of an
Auditor SwitchThe Implication of Value-added
Tax Adoption for Income TaxCompliance

Quasi-indexer Ownership andFinancial Statements Comparability

15:15 - 15:30

Break

15:30 – 17:00

Presentation Hall （Concurrent Session G）

Room 304 （Concurrent Session H）

Room 405 （Concurrent Session I）

Moderator

Jonathan Nam,
The Hong Kong Polytechnic University

Yen-Cheng Chang,
National Taiwan University

Speaker

Daniel Yang,
The Hong Kong University of Scienceand Technology(Co-authors: Samuel Bonsall, John
Donovan, Eric Holzman, and XueWang)

Nancy Lixin Su ,The Hong Kong PolytechnicUniversityBingyi Qin,
City University of Hong Kong
(Co-authors: Stephen Teng Sunand Zheng Wang)

Title

Do Credit Ratings Reflect Private
Information about SEC Investigations?

Does the Rise of Robots Lead toMore Dominant Human Leaders?
Evidence from Earnings
Conference Calls

Managerial Ownership,
Modification of Business Risk
Disclosure and Investors Risk
Perception: Evidence from Japan

SpeakerHong Xiao,
Xiamen University(Co-author: Ling Bing Ruang)

Jie Cao,
The Hong Kong Polytechnic
University(Co-authors: Gang Li, Russell
Wermers, Xintong Zhan, andLinyu Zhou)

Yen-Cheng Chang,
National Taiwan University(Co-authors: Yu-Siang Su, KevinTseng, and Na Wang)

Title

Technical Text Information, Reverse
Innovation Patents and Bond Issuance
Pricing: Empirical Evidence from
High-Tech Listed Companies

Do Insurers Listen to Earnings
Conference Calls? Evidence fromthe Corporate Bond Market

Linguistic Diversity and Market
Reactions to Corporate Earnings
Announcements

SpeakerJonathan Nam,
The Hong Kong Polytechnic University

Nancy Lixin Su ,The Hong Kong Polytechnic
University(Co-authors: Dichu Bao, Jania
Brendel, and Michael Drake)

Title

Do Local Newspapers Matter toInstitutional Investors?

The Information Content ofPrivate Information Acquisition:
Evidence from FOIA Requests tothe SEC

17:10 - 18:00

After Session (Room 303)

Peijun Liu,Osaka University*The last speaker will also act as the session moderator.

The Conference Venue:
Frontier Hall, Room 304, and Room 405 (3rd floor and 4th floor, Frontier Building)in Rokkodai Campus, Kobe University