7th International Conference of the Japanese Accounting Review 2017, Kobe, Japan, 2017 January 7; Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium and Annual Symposium, Taipei, Taiwan, 2017 January 4-6; The 29th Australasian Finance and Banking Conference, Sydney, Australia, 2016 December 14-16; The 2017 Asia Pacific University-Industry Engagement Conference, Adelaide, Australia, 2017 February 15-17</p
