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44 results

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...

Stock Options and Credit Default Swaps in Risk Management

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 credi...

The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China

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 identifyin...

The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises

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 ...

Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses

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...
20 results

Risk management of the 'Belt and Road Initiative (BRI)' projects - an empirical study of investments of the Chinese state-owned-banks (SOBs) in the region

2019 - date
Lei Kong | Director of Studies: Prof Simon Gao | Second Supervisor: Dr Nazam Dzolkarnaini

Accounting for Carbon Emission Trading: Usefulness, Framework and Application

2019 - date
Chendi Wang | Director of Studies: Prof Simon Gao | Second Supervisor: Dr Matthew Bonnett

Quality rating for corporate carbon reporting: framework and application

2017 - date
Fangchao Xu | Director of Studies: Prof Simon Gao | Second Supervisor: Dr Maria Mina Rosero

An empirical study of the relationship between risk management capabilities and the use of financial derivatives: UK case studies

2015 - 2020
Shaoyong Zhang | Director of Studies: Prof Simon Gao | Second Supervisor: Dr Henry Huang

Banks stress tests

2015 - date
Kolja Gauer | Director of Studies: Dr Marizah Minhat | Second Supervisor: Prof Simon Gao

An exploration of integrated reporting and its applicability

2013 - date
Tiran Zhou | Director of Studies: Prof Simon Gao | Second Supervisor: Dr Henry Huang

CEO stock-option compensation, the credit default swap use, and the risk of European banks

2011 - 2015
This thesis investigates two main aspects related to the use of credit default swaps (CDS) by European banks. ...
Bassam Al-Own | Director of Studies: Dr Marizah Minhat | Second Supervisor: Prof Simon Gao

Creating social reciprocity - the role of trust network reproduction and social learning - Evidence from a medium-sized family firm in Germany

2011 - 2017
Jennifer Winsor | Director of Studies: Prof Simon Gao | Second Supervisor: Dr Brian Windram

The impact of German guarantee banks on the access to finance of SMEs

2009 - 2014
German guarantee banks provide guarantees for small and medium-sized enterprises (SMEs) that apply for bank loans but cannot provid...
Anke Valentin | Director of Studies: Prof Simon Gao

Investigation of variations in risk attitude and investment biases

2007 - 2013
Cherie Chen | Director of Studies: Prof Simon Gao | Second Supervisor: Morrison Handley-Schachler

Date