An empirical examination of IPO underpricing between high-technology and non-high-technology firms in Taiwan (2019)
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 corporate governance and examines whether the determinants of IPO underpricing... Read More about An empirical examination of IPO underpricing between high-technology and non-high-technology firms in Taiwan.

A quantitative study of financing efficiency of low‐carbon companies: A three‐stage data envelopment analysis (2019)
Journal Article
Liu, X., Yu, X., & Gao, S. (2019). A quantitative study of financing efficiency of low‐carbon companies: A three‐stage data envelopment analysis. Business Strategy and the Environment, 28(5), 858-871. https://doi.org/10.1002/bse.2288

This study set out to evaluate the financing efficiency of low‐carbon companies. Applying a three‐stage data envelopment analysis with the data from 85 listed companies in China's low‐carbon industries over the period 2011 to 2017, this study has fou... Read More about A quantitative study of financing efficiency of low‐carbon companies: A three‐stage data envelopment analysis.

An empirical study of relationships between accounting conservatism and executive compensation-performance sensitivity (2019)
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 the influence of accounting conservatism on the efficiency of executive comp... Read More about An empirical study of relationships between accounting conservatism and executive compensation-performance sensitivity.

Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports (2018)
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 on stakeholders’ expectation. Design/methodology/approach This study use... Read More about Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports.

Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses (2014)
Journal Article
Gao, S. S., Oreal, S., & Zhang, J. (2014). Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses. International journal of risk and contingency management, 3(2), 31-42. https://doi.org/10.4018/ijrcm.2014040103

This study investigated the current perceptions and practices of financial risk management at small businesses in China. The researchers took an interpretative approach, using interviews within a case study, to collect qualitative data from Chinese b... Read More about Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses.

The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors (2014)
Journal Article
Huang, Z., & Gao, S. (2014). The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors. Journal of Chinese Economic and Foreign Trade Studies, 7(3), 173-192. https://doi.org/10.1108/jcefts-02-2015-0009

Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the perspective of Chinese institutional investors in relation to their investment decision-making. Design/methodology/approach – This study uses semi-s... Read More about The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors.

Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift (2014)
Journal Article
Hou, T. C., Hung, W., & Gao, S. S. (2014). Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Journal of Accounting, Auditing and Finance, 29(3), 238-259. https://doi.org/10.1177/0148558X14530129

This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift occurs after analysts’ earnings forecast revisions. Using data from the Aust... Read More about Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.

Lease Finance in Emerging Markets: An Eastern European Study (1996)
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 Eastern European markets, like other emerging markets, exhibit high expected... Read More about Lease Finance in Emerging Markets: An Eastern European Study.

Accounting for leases: an international perspective (1996)
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 (1995)
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 been used in Poland as a means of privatizing the state-owned enterprises a... Read More about Leasing in Poland – privatization, financing and current problems.

Environmental accounting: Neo-classical framework or alternative? (1995)
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 economic acitivity were similar to that of conventional, marketed assets and liabi... Read More about Environmental accounting: Neo-classical framework or alternative?.