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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.

The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises (2015)
Presentation / Conference Contribution
Gao, S. S., & Zhang, J. (2015, June). The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises. Presented at 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.

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.

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. https://doi.org/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..

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.

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..

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. https://doi.org/10.1016/j.accfor.2005.01.002%2C

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..

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.

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.

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.