Research explorer tool

12 results

Lease Finance in Emerging Markets: An Eastern European Study

Journal Article
Gao, S. S., & Herbert, W. E. (1996)
Lease Finance in Emerging Markets: An Eastern European Study. Managerial Finance, 22(12), (39-53). doi:10.1108/eb018597. ISSN 0307-4358
The emergence of lease markets in Eastern Europe provides a new menu of opportunities for inward foreign leasing investment by Western Multinational Enterprises (MNEs). The Ea...

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.

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...

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...

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...

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...

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...

Leasing in Poland – privatization, financing and current problems

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 ...

Environmental accounting: Neo-classical framework or alternative?

Journal Article
Gao, S. S. (1995)
Environmental accounting: Neo-classical framework or alternative?. The environmentalist, 15(2), (108-114). ISSN 0251-1088
Traditional environmental accounting framework is based on a neo-classical economic theory that treats environmental assets and liabilities as if their contribution to economi...

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