The 10th TJAR Conference
Conference Program
December 22, 201912:10 p.m. -Room 504 (Academia Hall, 5th Floor)

Registration

12:40 p.m. -Room 504 (Academia Hall, 5th Floor)

Opening Ceremony

Laixun Zhao, Kobe University, TJAR Managing Editor
Nobuaki Hamaguchi, Director of Research Institute for Economics and Business Administration,
Kobe University

12:50-2:05 p.m.

Room 504 (Academia Hall, 5th Floor)
Keynote Speech
Moderator Keishi Fujiyama, Kobe University
Speaker
Title

Jeong-Bon Kim, City University of Hong Kong
Accounting Research: Current State and Future Direction

2:05-2:15 p.m.

Photo Session (Group Photo)

2:15-2:30 p.m.

Coffee Break*The last speaker will also act as the session moderator.

2:30 - 4:05 p.m.

2:30 p.m. -3:00 p.m. -3:30 p.m. -Room 504

Room 501

Room 502

Concurrent Session A

Concurrent Session B

Concurrent Session CModerator

Zilong Zhang

Wan Wongsunwai

Chia-Ling Chao

Speaker

Kai Cheung Chu,
Hong Kong Polytechnic University(Co-author: Sophia Zhai)

Henock Louis,
The Pennsylvania State University(Co-authors: Dahlia Robinson andAmy X. Sun)

Rui Ge,Shenzhen University(Co-authors: Yangyang Chen, Jeffrey
Pittman, and Madhu Veeraraghavan)

Title

Distress Risk Puzzle and Analyst
Forecast Optimism

Perceived Audit Quality and Firm
Value: Evidence from Investors'
Reaction to the Revelation ofLimiting Liability Agreements inAudit Engagement Letters

Obscured by Clouds: The Impact ofWeather-induced Managerial Moodon Corporate Tax Avoidance

Speaker

Yuki Horie,
Hitotsubashi University

Philip Keejae Hong,Central Michigan University(Co-authors: Sam Lee, Shailendra
Pandit, and Chul W. Park)

Hong Xiao,
Xiamen University(Co-author: Hang Wei Zhuo)

Title

The Impact of Fair Disclosure
Regulation on Analyst Forecasts:Evidence from Japan

Temporal Disaggregation andPost-Earnings Announcement Drift:
Evidence from Monthly Comparable
Store Sales Disclosures

The Effect of Network Public
Opinion Attention on Bank's Risk
Text Information Disclosure StrategySpeaker

Zilong Zhang,City University of Hong Kong
(Co-authors: Lei Gong and Weikai
Li)

Wan Wongsunwai,
The Chinese University of Hong
Kong
(Co-authors: Lianghui Wang and NirYehuda)

Chia-Ling Chao,
National Chung Cheng University(Co-authors: Wuchun Chi andShwu-Min Horng)

Title

Learning through Difficult Times:
Evidence from Financial Analysts

The Information Content of CostBehavior Components

CEO Succession, Audit Pricing, andFirm Value: The Role of Supply
Chain Knowledge

4:05-4:25 p.m.

Coffee Break

4:25 - 6:00 p.m.

4:25 p.m. -4:55 p.m. -5:25 p.m. -6:30 - 7:30 p.m.

Room 504

Room 501

Room 502

Concurrent Session D

Concurrent Session E

Concurrent Session F

Moderator

Jeffrey Ng

Rajesh Vijayaraghavan

Chan Li

Speaker

Zili Zhuang,
The Chinese University of HongKong(Co-authors: Ting-Kai Chou andHenock Louis)

Hao-Chang Sung,Jinan University(Co-author: Cheng-Few Lee)

Qingmei Xue,Nanjing University(Co-author: Huajuan Yuan)

Title

Operating Leverage and Bond
Yield Spreads: Differentiating
Between Cash and Accrual
Operating Leverage

Product Market Competition andReal Activities Manipulation: Theoryand Implications

Industry Norms, Regulator Concerns
and Audit Judgement

Speaker

Wentao Wu,
Clarkson University(Co-author: Heng Wang)

Jerry Chen,The University of Auckland(Co-author: In-Mu Haw)

Muhammad Shahin Miah,
University of Dhaka(Co-authors: Haiyan Jiang, Asheq
Rahman, and Warwick Stent)

Title

Short-selling Before Data Breach

Aggressive R&D Investments in
Pre-IPO Years: the Signalling
Explanation

Accounting Standard Complexity,
Analyst Forecast Properties, andAuditor Industry Specialization

Speaker

Jeffrey Ng,The Hong Kong Polytechnic
University(Co-authors: Yangyang Chen andXin Yang)

Rajesh Vijayaraghavan,
UBC Sauder School of Business(Co-authors: Sandra Chamberlain
and Yuxiang Zheng)

Chan Li,
University of Kansas(Co-authors: Josh Gunn, Lin Liao,Jinxuan Yang, and Shan Zhou)

Title

Cross-market Information Transfer
and Voluntary Corporate
Disclosure: Evidence from StockOptions Trading

Natural Disasters, Loan Loss
Accounting and Subsequent
Lending

Audit Firms' Corporate Social
Responsibility Activities and Auditor
Reputation

Restaurant Sakura

After Session

The Conference Venue: Room 501, 502, 504 (Academia Hall, 5th Floor) in Rokkodai Campus, Kobe University