WENJUN KUANG

Last Updated :2025/06/04

Affiliations, Positions
Graduate School of Humanities and Social Sciences, Assistant Professor
E-mail
winniekhiroshima-u.ac.jp
Self-introduction
I am currently conducting research on the influence of financial information and non-financial performance on corporate information asymmetry, the disclosure environment, and firm value. Specifically, I aim to investigate how the quality of financial information (including income smoothing and the comparability of financial statements) and non-financial information such as ESG performance impact investor decision-making.

Basic Information

Major Professional Backgrounds

  • 2024/06/01, Hiroshima University, Graduate School of Humanities and Social Sciences, Assistant Professor
  • 2023/10/01, Osaka University, Graduate School of Economics, Researcher

Educational Backgrounds

  • The University of New South Wales (Exchange Student), Business School, Accounting, Australia, 2017/07, 2017/12
  • Osaka University, Graduate School of Economics, Accounting, Japan, 2019/10, 2023/09
  • Beijing Normal University, Graduate School of Business, Accounting, China, 2016/09, 2019/06
  • Beijing Normal University, Business School, Accounting, China, 2012/09, 2016/06

Academic Degrees

  • Beijing Normal University
  • Osaka University

Research Fields

  • Social sciences;Management;Accounting

Research Keywords

  • Accounting Information, Corporate Governance, and ESG/CSR

Affiliated Academic Societies

  • American Accounting Association
  • European Accounting Association
  • The Accounting and Economic Association of Japan
  • Japan Accounting Association

Educational Activity

Course in Charge

  1. 2025, Undergraduate Education, Second Semester, Accounting Policy
  2. 2025, Undergraduate Education, First Semester, Financial Accounting
  3. 2025, Graduate Education (Master's Program) , First Semester, Financial Accounting
  4. 2025, Graduate Education (Master's Program) , Second Semester, Accounting Policy

Research Activities

Academic Papers

  1. ★, Real Earnings Smoothing and Crash Risk: Evidence from Japan, Journal of International Financial Management & Accounting, 33(1), 154-187, 202202
    Link to Paper Search Results by DOI
  2. ★, Accounting Comparability and Cash Holdings of Japanese Firms, Accounting Letters, 1(1), 35-46, 202403
  3. Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan, Discussion Papers In Economics And Business of Osaka University (No. 23-07), 1-46, 202305
  4. Reexamining Ownership Structure, ESG Engagements, and Corporate Financial Performance: The Nonlinear Relationship in Japan, Osaka Economic Papers, 72(2), 1-26, 202209
    Link to Paper Search Results by DOI
  5. Short Sales, Market Conditions and the Crash Risk, Accounting Research (in Chinese), 2019(6), 43-50, 201906
  6. Female Executives, Cash Holdings and Firm Value, Finance Research (in Chinese), 2017(04), 76-85, 201704
  7. Neuroaccounting: Connotation, Paradigm and Prospect, Journal of Beijing Technology and Business University: Social Science Version (in Chinese), 32(04), 11-23, 201704
  8. Accounting Research Based on Neuroscience Approaches: Study Analysis and Future Directions, Accounting Research (in Chinese), 2016(12), 21-28, 201612

Invited Lecture, Oral Presentation, Poster Presentation

  1. Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan, The 2023 American Accounting Association Annual Meeting, 2023/08/08, English, Denver, CO
  2. Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan, The 82nd Annual Conference of the Japan Accounting Association, 2023/09/03, English
  3. Real Earnings Smoothing and Crash Risk: Evidence from Japan, The First European Accounting Association Virtual Annual Congress, 2021/05/27, English, European Accounting Association (online)
  4. Real Earnings Smoothing and Crash Risk: Evidence from Japan, The 11th International Conference of The Japanese Accounting Review, 2020/12/26, English, Kobe University (online)