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...
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, 238-259. doi:10.1177/0148558X14530129. ISSN 0148-558X
This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift o...
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). doi:10.1108/jcefts-02-2015-0009. ISSN 1754-4408
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 investm...
Gao, S. S. (1995). Accounting for leases: an international perspective. European Accounting Review, 5(3), (563-567). doi:10.1080/09638189600000036. ISSN 0963-8180
No abstract available.