The Theory of Uncertainty
Minhat, M. (2005)
The Theory of Uncertainty. Accountants Today, 18(6), 22-23
In the business world, accountants are perceived as individuals with high levels of competency in decision-making involving economic criterion of costs versus benefits, measur...
The Uncertainty of Standard of Value
Minhat, M. (2006)
The Uncertainty of Standard of Value. Accountants Today, 19(2), 32-34
National Accountants Conference (NAC) 2005 recognised accountants as the ‘managers of value’. However, this recognition carries with it a huge responsibility once we comprehen...
Management Accounting: Multiple Product Breakeven
Steven, G. (2017)
Management Accounting: Multiple Product Breakeven. Financial Management - CIMA,
Textbooks tend to deal with cost-volume-profit analysis in the context of a single product, but it works equally well where a mix of goods is involved. When applied this way, ...
Stock Options and Credit Default Swaps in Risk Management
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...
Fundamentals of Financial Accounting: A brief history of accounting
Steven, G. (2014)
Fundamentals of Financial Accounting: A brief history of accounting. Financial Management -London-, 50-51
No abstract available.
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.
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...
Compensation consultants and CEO pay
Kabir, R., & Minhat, M. (2014)
Compensation consultants and CEO pay. Research in International Business and Finance, 32, 172-189. https://doi.org/10.1016/j.ribaf.2014.05.003
The study examines the practice of employing multiple compensation consultants. Examining data of a sample of UK companies over the period 2003–2006 we find that CEOs receive ...
Accounting for leases: an international perspective
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.
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria
Shettima, U., & Dzolkarnaini, N. (2018)
Board characteristics and microfinance institutions’ performance: Panel data evidence from Nigeria. Journal of Accounting in Emerging Economies, 8(3), (369-386). ISSN 2042-1168
Purpose: This paper examines the effect of board characteristics on MFIs performance in Nigeria. A specific country study is warranted given the results from pooled cross-coun...
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors
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...