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...
Accounting for leases: an international perspective
Journal Article
Gao, S. S. (1996)
Accounting for leases: an international perspective. European Accounting Review, 5(3), 563-567. https://doi.org/10.1080/09638189600000036
No abstract available.
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 ...
Environmental accounting: Neo-classical framework or alternative?
Journal Article
Gao, S. S. (1995)
Environmental accounting: Neo-classical framework or alternative?. The environmentalist, 15(2), (108-114). ISSN 0251-1088
Traditional environmental accounting framework is based on a neo-classical economic theory that treats environmental assets and liabilities as if their contribution to economi...