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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.

Absorption Costing. (2014)
Journal Article
Steven, G. (2014). Absorption Costing. Financial Management -London-,

Compensation consultants and CEO pay (2014)
Journal Article
Kabir, R., & Minhat, M. (2014). Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003

The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive higher equity-based pay when firms employ more than one compensation consul... Read More about Compensation consultants and CEO pay.

Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift (2014)
Journal Article
Hou, T. C.-T., 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.

Balanced Scorecard: Performance Management (2014)
Journal Article
Steven, G. (2014). Balanced Scorecard: Performance Management. Financial Management -London-,

There is no such thing as a perfect performance measurement system – and the balanced scorecard is no exception. But over the past two decades its creators have refined, augmented and popularised their invention worldwide.