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...
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 usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors
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 investm...
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.
Journal Article
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. 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 o...
Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions
Journal Article
Aribi, Z. A., & Gao, S. (2010)
Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. Journal of Financial Reporting and Accounting, 8(2), 72-91. https://doi.org/10.1108/19852511011088352
Purpose
The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).
Design/me...
An empirical study of cost efficiency in the Irish life insurance industry.
Journal Article
Hwang, T. & Gao, S. S. (2005)
An empirical study of cost efficiency in the Irish life insurance industry. International journal of accounting, auditing and performance evaluation. 2, 264-280. doi:10.1504/IJAAPE.2005.007675. ISSN 1740-8016
Contemporary studies of cost efficiency in the insurance industry have predominantly focused on large economies. This paper investigates scale economies and cost efficiency in...
Changes, problems, and challenges of accounting education in Libya.
Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Changes, problems, and challenges of accounting education in Libya. Accounting education. 13, 365-390. doi:10.1080/0963928042000273825. ISSN 0963-9284
While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accou...
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.
Journal Article
Gao, S. S. & Handley-Schachler, M. (2003)
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, business & financial history. 12, 41-68. doi:10.1080/09585200210164566. ISSN 1466-4275
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...
Accounting for leases: an international perspective
Journal Article
Gao, S. S. (1996)
Accounting for leases: an international perspective. European Accounting Review, 5(3), 563-567. https://doi.org/10.1080/09638189600000036
No abstract available.