国際ワークショップ（第４回研究大会）

The Second International Workshop on Accounting Accruals

（9:15－12:45, Room 101）

I. Short Program

　Moderator  Akihiro Noguchi, Nagoya University

　Workshop 1: 9.15 - 9.40
　　 "Conservatism, timeliness of earnings and incentives in Japan"
　　　　 Motohiro Tazawa, Nagoya City University 

　Workshop 2: 9.40 - 10.05
　　 "Reexamining the relationship between accruals and stock returns"
　　　　 Xavier Garza-Gomez, University of Houston-Victoria

　Workshop 3: 10.05 - 10.30
　　"The earnings management of banks before violations of dividend 
　　regulations in Japan"
　　　　Kazuo Kato, Osaka University of Economics

II. Main Program

　Moderator  Kazuyuki Suda, Kobe University 

　Workshop 4: 10.40 - 11.30

　　"Earnings management and resource allocation: Evidence from 
　　China's accounting-based regulation of rights issue"
　　Guest speaker:
　　　　Kevin Chen, Hong Kong University of Science and Technology
　　Commentator:
　　　　Fumihiko Kimura, Nagoya University of Commerce & Business

　Workshop 5: 11.40 - 12.30
　　"International institutional factors and analysts' cash flow forecasts"
　　Guest speaker:
　　　　Mark DeFond, University of Southern California
　　Commentator:
　　　　Nobuhiro Asano, Otemon Gakuin University