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All Outputs (50)

Narrative disclosure of corporate social responsibility in Islamic financial institutions (2012)
Journal Article
Aribi, Z. A., & Gao, S. S. (2012). Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27, 199-222. https://doi.org/10.1108/02686901211189862

Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting.... Read More about Narrative disclosure of corporate social responsibility in Islamic financial institutions.

A two-pass model study of the CAPM: evidence from the UK stock market. (2012)
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 can be explained by systematic risk. Design/methodology/approach – Thi... Read More about A two-pass model study of the CAPM: evidence from the UK stock market..

Dividend tunneling and joint expropriation: empirical evidence from China's capital market (2012)
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 ownership structure. This paper identifies, in the case of China, whether paying c... Read More about Dividend tunneling and joint expropriation: empirical evidence from China's capital market.

Risk management capability building in SMEs: a social capital perspective (2012)
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 theories of social capital to explain enablers and obstacles for RM capabilit... Read More about Risk management capability building in SMEs: a social capital perspective.

Determinants of audit committee meeting frequency: Evidence from Chinese listed companies (2012)
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 multiple linear regression model, derived from the logarithmic model proposed by... Read More about Determinants of audit committee meeting frequency: Evidence from Chinese listed companies.

Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies (2011)
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 behavior relating to management fraud in China. Such an understanding is i... Read More about Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies.

Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions (2010)
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/methodology/approach Using the content analysis approach, the paper examin... Read More about Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions.

Corporate governance reform and firm performance: evidence from China. (2009)
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,

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-owned shareholdings and the largest shareholdings with corporate performance... Read More about Corporate governance reform and firm performance: evidence from China..

Multinational corporations' corporate social and environmental reporting (CSED) on websites. (2009)
Journal Article
Joshi, P. L., & Gao, S. S. (2009). Multinational corporations' corporate social and environmental reporting (CSED) on websites. International Journal of Commerce and Management, 19, 27-44. doi:10.1108/10569210910939654

Purpose – The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) on their web sites and characteristics that inspire MNCs to be more accounta... Read More about Multinational corporations' corporate social and environmental reporting (CSED) on websites..

An analysis of China's derivatives market and accounting for derivatives (2009)
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.

The usefulness of derivative-related disclosure: evidence from major Australian banks. (2007)
Journal Article
Li, S., & Gao, S. S. (2007). The usefulness of derivative-related disclosure: evidence from major Australian banks. International journal of accounting, auditing and performance evaluation, 4, 248-262. https://doi.org/10.1504/IJAAPE.2007.016280

In recent years, there has been an increasing public demand for firms, especially financial institutions, to disclose more information related to derivatives due to a series of high profile financial scandals. A number of countries have established a... Read More about The usefulness of derivative-related disclosure: evidence from major Australian banks..

Corporate environmental reporting on the web-an exploratory study of Chinese listed companies (2007)
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 corporate behaviorrelating to corporate environmental reporting on Websites. T... Read More about Corporate environmental reporting on the web-an exploratory study of Chinese listed companies.

Stakeholder engagement, social auditing and corporate sustainability. (2006)
Journal Article
Gao, S. S., & Zhang, J. (2006). Stakeholder engagement, social auditing and corporate sustainability. Business Process Management Journal, 12, 722-740. doi:10.1108/14637150610710891

Purpose – To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance. Design/methodology/approach – Drawing upon the framework of AA1000 and... Read More about Stakeholder engagement, social auditing and corporate sustainability..

An empirical study of cost efficiency in the Irish life insurance industry. (2005)
Journal Article
Hwang, T., & Gao, S. S. (2005). An empirical study of cost efficiency in the Irish life insurance industry. International journal of accounting, auditing and performance evaluation, 2, 264-280. https://doi.org/10.1504/IJAAPE.2005.007675

Contemporary studies of cost efficiency in the insurance industry have predominantly focused on large economies. This paper investigates scale economies and cost efficiency in the Irish life insurance industry by using the translog cost function and... Read More about An empirical study of cost efficiency in the Irish life insurance industry..

The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. (2005)
Journal Article
Xiao, J. Z., Gao, S. S., Heravi, S., & Cheung, Y. C. Q. (2005). The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. Advances in international accounting, 18, 219-243. https://doi.org/10.1

This study compares corporate social and environmental disclosure (CSED) in Hong Kong (HK) and the U.K. through a content analysis of 334 annual reports prepared by 69 listed companies over the period of 1993–1997. We find that U.K. and HK compani... Read More about The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK..

Determinants of corporate social and environmental reporting in Hong Kong: a research note. (2005)
Journal Article
Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum, 29, 233-242. doi:10.1016/j.accfor.2005.01.002,

The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impac... Read More about Determinants of corporate social and environmental reporting in Hong Kong: a research note..

Changes, problems and challenges of accounting education in Libya (2004)
Journal Article
Ahmad, N. S. M., & Gao, S. S. (2004). Changes, problems and challenges of accounting education in Libya. Accounting education, 13(3), 365-390. https://doi.org/10.1080/0963928042000273825

While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accounting education and curricula since Libya's independence in the 1950s and e... Read More about Changes, problems and challenges of accounting education in Libya.

The determinants of the demand for life insurance in an emerging economy – the case of China (2003)
Journal Article
Hwang, T., & Gao, S. S. (2003). The determinants of the demand for life insurance in an emerging economy – the case of China. Managerial Finance, 29(5/6), 82-96. https://doi.org/10.1108/03074350310768779

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 attracted much attention since the 1960s, most studies have focused on cross-... Read More about The determinants of the demand for life insurance in an emerging economy – the case of China.