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...
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...
Determinants of audit committee meeting frequency: Evidence from Chinese listed companies
Journal Article
Yin, F., Gao, S., Li, W., & Lv, H. (2012)
Determinants of audit committee meeting frequency: Evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444. https://doi.org/10.1108/02686901211218003
Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies.
Design/methodology/approach – A multip...
Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies
Book Chapter
Zhu, J., & Gao, S. S. (2011)
Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies. In Research in Accounting in Emerging Economies; Accounting in Asia, (61-82). Emerald. https://doi.org/10.1108/s1479-3563%282011%290000011008
Purpose – This study investigates the nature, types, and methods of fraudulent financial reporting committed by Chinese listed companies with a view to understanding corporate...
Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions
Journal Article
Aribi, Z. A., & Gao, S. (2010)
Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. Journal of Financial Reporting and Accounting, 8(2), 72-91. https://doi.org/10.1108/19852511011088352
Purpose
The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).
Design/me...
Corporate governance reform and firm performance: evidence from China.
Book Chapter
Gao, S. S., Gao, G., & Zhang, T. (2009)
Corporate governance reform and firm performance: evidence from China. In M. Tsamenyi, & S. Uddin (Eds.), Corporate Governance in Less Developed and Emerging Economies (Research in Accounting in Emerging Economies, 189-209. Emerald Publishing Group. https://doi.org/10.1016/S1479-3563%2808%2908007-9
Purpose – The purpose of this study is to empirically evaluate the effectiveness of China's 2005 shareholding reform and investigate the relationship of the changes of state-o...
An analysis of China's derivatives market and accounting for derivatives
Book Chapter
Huang, H., & Gao, S. (2009)
An analysis of China's derivatives market and accounting for derivatives. In Financial Sector Reform and the International Integration of China, (134-148). Taylor & Francis
An analysis of China's derivatives market and accounting for derivatives.
Multinational corporations' corporate social and environmental reporting (CSED) on websites.
Journal Article
Joshi, P. L. & Gao, S. S. (2008)
Multinational corporations' corporate social and environmental reporting (CSED) on websites. International Journal of Commerce and Management. 19, 27-44. doi:10.1108/10569210910939654. ISSN 1056-9219
Purpose – The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) o...
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...