All Outputs (5)

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.

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.

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.

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.