SESSION 2(C): Financial Reporting-IFRS

18 Oct 2025
13:30 - 15:00
Case Room 3

SESSION 2(C): Financial Reporting-IFRS

Moderator: Cindy Yoshiko Shirata, Ibaraki University, Japan

“MAGIC CIRCLE” OF POINT ECONOSPHERE: HEALTH AND SOCIAL VALUE OF WALK-TO-EARN “POI-KATSU” APPS

  • Hiroshi Yamaguchi, Komazawa University, Japan

THE RELATIONSHIP BETWEEN HUMAN CAPITAL DISCLOSURE AND CORPORATE VALUE IN JAPANESE FIRMS: A TEXT MINING ANALYSIS OF SECURITIES REPORTS

  • Haruka Dounishi, Kobe University, Japan
  • Naoyuki Zushi, Wakayama University, Japan

INTERRELATIONSHIP AND CAUSALITY IN SHOCKS TO CORPORATE R&D EXPENDITURE AND STOCK VOLATILITY

  • Yen Sun, Bond Business School, Bond University, Australia
  • Keith Duncan, Bond Business School, Bond University, Australia
  • Christopher Bilson, Bond Business School, Bond University, Australia