An empirical study of relationships between accounting conservatism and executive compensation-performance sensitivity
Journal Article
Zhang, X., Gao, S., & Zeng, Y. (2019)
An empirical study of relationships between accounting conservatism and executive compensation-performance sensitivity. International Journal of Accounting and Information Management, 27(1), 130-150. https://doi.org/10.1108/ijaim-01-2018-0002
Purpose
The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identifying th...
An empirical examination of IPO underpricing between high-technology and non-high-technology firms in Taiwan
Journal Article
Hou, T., & Gao, S. (2019)
An empirical examination of IPO underpricing between high-technology and non-high-technology firms in Taiwan. Journal of Emerging Market Finance, 18(1), https://doi.org/10.1177/0972652719831535
This study investigates the determinants of initial public offering (IPO) underpricing by focusing on variables relating to information asymmetry, investor sentiment, and corp...
The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region
Journal Article
Hou, T. C., & Gao, S. (2021)
The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region. Finance Research Letters, 43, https://doi.org/10.1016/j.frl.2021.102009
This study investigates the impact of economic freedom (EcF) on analysts’ earnings forecast (AEF) accuracy. EcF is measured from five aspects: Government, Protection, Money, T...
Risk management capability building in SMEs: a social capital perspective
Journal Article
Gao, S. S., Sung, M. C., & Zhang, J. (2012)
Risk management capability building in SMEs: a social capital perspective. International Small Business Journal, 1-24. https://doi.org/10.1177/0266242611431094
This article addresses the under-researched issue of risk management (RM) and risk management capability building in small and medium sized enterprise (SMEs). It draws upon th...
Dividend tunneling and joint expropriation: empirical evidence from China's capital market
Journal Article
Lv, H., Li, W., & Gao, S. S. (2012)
Dividend tunneling and joint expropriation: empirical evidence from China's capital market. European Journal of Finance, 18, 369-394. https://doi.org/10.1080/1351847X.2011.579741
This paper examines the association between cash dividends and the shareholders balancing mechanism (SBM) using the exogeneity and endogeneity assumptions of corporate ownersh...
Corporate environmental reporting on the web-an exploratory study of Chinese listed companies
Journal Article
Zhang, T., Gao, S. S., & Zhang, J. J. (2007)
Corporate environmental reporting on the web-an exploratory study of Chinese listed companies. Issues in Social & Environmental Accounting, 1, 91-108
While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict cor...
Emerging market financial services development: the case of leasing in Poland and China
Journal Article
Jaworski, P. M., Sliwinski, A., & Gao, S. S. (2014)
Emerging market financial services development: the case of leasing in Poland and China. International Journal of Innovation and Learning, 15, 365-382. https://doi.org/10.1504/IJIL.2014.062473
The aim of this paper is to present Polish and Chinese developments in this area in the period of 1999–2009 for the former and 2005–2008 the latter and then to compare both ma...
Leasing in Poland – privatization, financing and current problems
Journal Article
Gao, S. S. (1995)
Leasing in Poland – privatization, financing and current problems. European Business Review, 95(5), 31-40. https://doi.org/10.1108/09555349510096126
Discusses leasing in Poland with a focus on leasing privatization arrangements and leasing finance, and analyses current major problems involved. On the one hand, leasing has ...
Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports
Journal Article
Aribi, Z. A., Gao, S., & Arun, T. (2019)
Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports. Journal of Islamic Accounting and Business Research, 10(1), 98-114. https://doi.org/10.1108/jiabr-10-2015-0049
Purpose
The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based o...
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...