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...
A two-pass model study of the CAPM: evidence from the UK stock market.
Journal Article
Hwang, T., Gao, S. S., & Owen, H. (2012)
A two-pass model study of the CAPM: evidence from the UK stock market. Studies in economics and finance, 29, 89-104. https://doi.org/10.1108/10867371211229118
Purpose – There has been considerable debate on the linear relationship between systematic risk and return. The purpose of this study is to investigate whether security return...
Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms
Journal Article
Wang, L., Li, S., & Gao, S. S. (2013)
Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms. Business Strategy and the Environment, https://doi.org/10.1002/bse.1790
Previous studies that have attempted to relate corporate environmental performance to financial performance have generated conflicting results. This paper presents the finding...
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China
Journal Article
Zhang, X., Li, W., & Gao, S. (in press)
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, https://doi.org/10.1080/02102412.2022.2051322
This paper examines the market reaction to strategic alliance agreements (SAAs), a prevalent yet previously uninvestigated corporate voluntary disclosure practice. We document...
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...