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Life insurance misselling and the influences of client attributes: evidence from China (2023)
Journal Article
Bi, S., & Gao, S. (2023). Life insurance misselling and the influences of client attributes: evidence from China. Asian Journal of Business Ethics, 12, 219–237. https://doi.org/10.1007/s13520-023-00171-8

Prior studies have extensively explored factors that drive misselling 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 t... Read More about Life insurance misselling and the influences of client attributes: evidence from China.

Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China (2022)
Journal Article
Zhang, X., Li, W., & Gao, S. (2023). Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 52(2), 233-263. https://doi.org/10.1080/02102412.2022.2051322

This paper examines the market reaction to strategic alliance agreements (SAAs), a prevalent yet previously uninvestigated corporate voluntary disclosure practice. We document that investors react positively to SAA disclosures in short windows, and t... Read More about Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China.

Gender diversity and financial statement fraud (2021)
Journal Article
Wang, Y., Yu, M., & Gao, S. (2022). Gender diversity and financial statement fraud. Journal of Accounting and Public Policy, 41(2), Article 106903. https://doi.org/10.1016/j.jaccpubpol.2021.106903

This study investigates the role of gender diversity in fraud commission and detection with a view to identifying whether companies with more female corporate leaders are less likely to be involved in financial statement fraud. Using a bivariate pro... Read More about Gender diversity and financial statement fraud.

The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region (2021)
Journal Article
Hou, T. C., & Gao, S. (2021). The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region. Finance Research Letters, 43, Article 102009. https://doi.org/10.1016/j.frl.2021.102009

This study investigates the impact of economic freedom (EcF) on analysts’ earnings forecast (AEF) accuracy. EcF is measured from five aspects: Government, Protection, Money, Trade, and Regulation. With the sample of 7,014 firms from 12 economies in t... Read More about The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region.

Life Insurance Unethical-selling: The Influences of Client Attributes (2020)
Presentation / Conference
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.

Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies (2020)
Journal Article
Tan, D., Bilal, Gao, S., & Komal, B. (2020). Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies. Sustainability, 12, Article 1788. https://doi.org/10.3390/su12051788

In recent years, the quality of carbon emission disclosures has become a central area of concern for different stakeholders of companies. Specifically, stakeholders of state‐owned enterprises (SOEs) want these companies to legitimize their actions re... Read More about Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies.

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 (2018)
Book Chapter
Gao, S., Oreal, S., & Zhang, J. (2018). Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses. In Global Business Expansion: Concepts, Methodologies, Tools, and Applications, (917-931). USA: IGI Global. https://doi.org/10.4018/978-1-5225-5481-3.ch041

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.

Stock Options and Credit Default Swaps in Risk Management (2017)
Journal Article
Al-Own, B., Minhat, M., & Gao, S. (2018). Stock Options and Credit Default Swaps in Risk Management. Journal of International Financial Markets, Institutions and Money, 53, 200-214. https://doi.org/10.1016/j.intfin.2017.09.021

The use of stock options and credit default swaps (CDS) in banks is not uncommon. Stock options can induce risk-taking incentives, while CDS can be used to hedge against credit risk. Building on the existing literature on executive compensation and r... Read More about Stock Options and Credit Default Swaps in Risk Management.

The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China (2016)
Journal Article
Li, J., & Gao, S. S. (2016). The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China. Global Review of Accounting and Finance, 7(2), 80-92

The dynamic trade-off theory and the market timing theory of capital structure are applied to analyze 5,923 Chinese takeover events from 2007 to 2014 with a view to identifying the influence of target capital structure (TCS), market mispricing and th... Read More about The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China.

The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises (2015)
Conference Proceeding
Gao, S. S., & Zhang, J. (2015). The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises. In Proceedings of World Business Research Conference

China’s central government-owned enterprises (CGOEs) were required to implement Economic Value Added (EVA®) in 2010 as a part of introducing innovative performance evaluation and management system required by the State-owned Assets Supervision and Ad... Read More about The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises.

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.

Emerging market financial services development: the case of leasing in Poland and China (2014)
Journal Article
Jaworski, P. M., Sliwinski, A., & Gao, S. S. (2014). Emerging market financial services development: the case of leasing in Poland and China. International Journal of Innovation and Learning, 15, 365-382. https://doi.org/10.1504/IJIL.2014.062473

The aim of this paper is to present Polish and Chinese developments in this area in the period of 1999–2009 for the former and 2005–2008 the latter and then to compare both markets for 2007 and 2008 using different metrics. The time horizon is limite... Read More about Emerging market financial services development: the case of leasing in Poland and China.

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.

Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms (2013)
Journal Article
Wang, L., Li, S., & Gao, S. S. (2013). Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms. Business Strategy and the Environment, https://doi.org/10.1002/bse.1790

Previous studies that have attempted to relate corporate environmental performance to financial performance have generated conflicting results. This paper presents the findings of a study on the relationship between greenhouse gas (GHG) emissions and... Read More about Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms.

Markowitz efficiency and size effect: evidence from the UK stock market (2013)
Journal Article
Hwang, T., Gao, S. S., & Owen, H. (2013). Markowitz efficiency and size effect: evidence from the UK stock market. Review of Quantitative Finance and Accounting, https://doi.org/10.1007/s11156-013-0390-8

Academics and practitioners have frequently debated the relationship between market capitalization and expected return. We apply the Markowitz efficient frontier approach to develop a portfolio performance measure that compares the return of a portfo... Read More about Markowitz efficiency and size effect: 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.

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..

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, 189-209. Emerald Publishing Group. https://doi.org/10.1016/S1479-3563%2808%2908007-9

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/10.1016/S0897-3660%2805%2918011-8

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 influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history (2003)
Journal Article
Gao, S. S., & Handley-Schachler, M. (2003). The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting history review, 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 of Confucianism, Feng Shui and Buddhism in Chinese accounting history.

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.

Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures (2003)
Journal Article
Handley-Schachler, M., & Gao, S. S. (2003). Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures. Managerial Finance, 29(5/6), 36-51. https://doi.org/10.1108/03074350310768742

The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector bodies. The objectives of the PFI included the promotion of greater efficie... Read More about Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures.

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..

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.

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?.