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All Outputs (4)

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..