Determinants of corporate social and environmental reporting in Hong Kong: a research note.
Journal Article
Gao, S. S., Heravi, S. & Xiao, J. Z. (2005)
Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum. 29, 233-242. doi:10.1016/j.accfor.2005.01.002,. ISSN 0155-9982
The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies ...
Corporate environmental reporting in Libya: a study of absence.
Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Corporate environmental reporting in Libya: a study of absence. Social and Environmental Accountability Journal. 25, 11-14. doi:10.1080/0969160X.2005.9651729. ISSN 0969-160X
Changes, problems, and challenges of accounting education in Libya.
Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Changes, problems, and challenges of accounting education in Libya. Accounting education. 13, 365-390. doi:10.1080/0963928042000273825. ISSN 0963-9284
While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accou...
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.
Journal Article
Gao, S. S. & Handley-Schachler, M. (2003)
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, business & financial history. 12, 41-68. doi:10.1080/09585200210164566. ISSN 1466-4275
This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the...
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures.
Journal Article
Handley-Schachler, M. & Gao, S. S. (2003)
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures. Managerial Finance. 29, 36-51. doi:10.1108/03074350310768742. ISSN 0307-4358
The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector ...
Public bodies’ perceptions on risk transfer in the UK’s private finance initiative.
Journal Article
Gao, S. S. & Handley-Schachler, M. (2003)
Public bodies’ perceptions on risk transfer in the UK’s private finance initiative. Journal of finance & management in public services. 3, 25-39. ISSN 1475-1283
This paper presents a preliminary study of public bodies’ perceptions relating to risk transfer in the
UK private finance initiative (PFI). The study is based on semi-structur...
The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history.
Journal Article
Gao, S. S. & Handley-Schachler, M. (2002)
The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting history review. 13, 41-68. doi:10.1080/09585200210164566d. ISSN 2155-2851
This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the...
The determinants of demand for life insurance in an emerging economy - the case of China.
Journal Article
Hwang, T. & Gao, S. S. (2002)
The determinants of demand for life insurance in an emerging economy - the case of China. Managerial Finance. 29, 82-96. doi:10.1108/03074350310768779. ISSN 0307-4358
In the past two decades, many emerging economies have been witnessed the strong growth of their life insurance industry. While research in the demand for life insurance has at...
Joint ventures in China - accounting implications.
Journal Article
Blake, J., Gao, S. S. & Wraith, P. (1999)
Joint ventures in China - accounting implications. Managerial Finance. 26, 1-11. doi:10.1108/03074350010766639. ISSN 0307-4358
Since 1979, China has encouraged foreign investment, particularly through the medium of
the joint venture.
Experience of the operation of these foreign joint ventures has high...
Lease Finance in Emerging Markets: An Eastern European Study
Journal Article
Gao, S. S., & Herbert, W. E. (1996)
Lease Finance in Emerging Markets: An Eastern European Study. Managerial Finance, 22(12), 39-53. https://doi.org/10.1108/eb018597
The emergence of lease markets in Eastern Europe provides a new menu of opportunities for inward foreign leasing investment by Western Multinational Enterprises (MNEs). The Ea...