Life insurance misselling and the influences of client attributes: evidence from China
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 (partic...
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China
Journal Article
Zhang, X., Li, W., & Gao, S. (in press)
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, 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...
Gender diversity and financial statement fraud
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...
The impact of economic freedom on financial analysts' earnings forecast: Evidence from the Asia-Pacific region
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, 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, T...
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
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, 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‐o...
An empirical examination of IPO underpricing between high-technology and non-high-technology firms in Taiwan
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 corp...
A quantitative study of financing efficiency of low‐carbon companies: A three‐stage data envelopment analysis
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 Chi...
An empirical study of relationships between accounting conservatism and executive compensation-performance sensitivity
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 th...
Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports
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 o...
Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses
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...