All Outputs (49)

The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history (2003)
Journal Article
Gao, S. S., & Handley-Schachler, M. (2003). The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, business & financial history, 13(1), 41-68. https://doi.org/10.1080/09585200210164566d

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 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, et... Read More about The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.

Public bodies’ perceptions on risk transfer in the UK’s private finance initiative. (2003)
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-structured interviews conducted
during the period from April to October 2002 at t... Read More about Public bodies’ perceptions on risk transfer in the UK’s private finance initiative..

Need for financial risk management by the public sector: a challenge for the 21st century. (2001)
Journal Article
Gao, S. S., & Handley-Schachler, M. (2000). Need for financial risk management by the public sector: a challenge for the 21st century. Public Fund Digest, 1, (67-83)

Joint ventures in China – accounting implications (2000)
Journal Article
Blake, J., Gao, S. S., & Wraith, P. (2000). Joint ventures in China – accounting implications. Managerial Finance, 26(5), 1-11. https://doi.org/10.1108/03074350010766639

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 highlighted some key features
of the Chinese business environment. These inc... Read More about Joint ventures in China – accounting implications.

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?.

Life Insurance Unethical-selling: The Influences of Client Attributes
Presentation / Conference Contribution
Gao, S., & Bi, S. (2020, July). Life Insurance Unethical-selling: The Influences of Client Attributes. Paper presented at World Finance Conference, Online

Prior studies have extensively explored factors that drive mis-selling behavior in life insurance markets, but considered little the influences of attributes of clients (particularly vulnerable clients) on unethical sales. Our study that is based on... Read More about Life Insurance Unethical-selling: The Influences of Client Attributes.