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 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...
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...
Stakeholder engagement, social auditing and corporate sustainability.
Journal Article
Gao, S. S. & Zhang, J. (2006)
Stakeholder engagement, social auditing and corporate sustainability. Business Process Management Journal. 12, 722-740. doi:10.1108/14637150610710891. ISSN 1463-7154
Purpose – To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance. ...
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...
Narrative disclosure of corporate social responsibility in Islamic financial institutions
Journal Article
Aribi, Z. A., & Gao, S. S. (2012)
Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27, 199-222. https://doi.org/10.1108/02686901211189862
Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR)
and corporate social responsibility disclosure (CSRD) in Islamic financial...
Multinational corporations' corporate social and environmental reporting (CSED) on websites.
Journal Article
Joshi, P. L. & Gao, S. S. (2008)
Multinational corporations' corporate social and environmental reporting (CSED) on websites. International Journal of Commerce and Management. 19, 27-44. doi:10.1108/10569210910939654. ISSN 1056-9219
Purpose – The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) o...
Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies
Book Chapter
Zhu, J., & Gao, S. S. (2011)
Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies. In Research in Accounting in Emerging Economies; Accounting in Asia, (61-82). Emerald. https://doi.org/10.1108/s1479-3563%282011%290000011008
Purpose – This study investigates the nature, types, and methods of fraudulent financial reporting committed by Chinese listed companies with a view to understanding corporate...
Determinants of audit committee meeting frequency: Evidence from Chinese listed companies
Journal Article
Yin, F., Gao, S., Li, W., & Lv, H. (2012)
Determinants of audit committee meeting frequency: Evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444. https://doi.org/10.1108/02686901211218003
Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies.
Design/methodology/approach – A multip...
A two-pass model study of the CAPM: evidence from the UK stock market.
Journal Article
Hwang, T., Gao, S. S., & Owen, H. (2012)
A two-pass model study of the CAPM: evidence from the UK stock market. Studies in economics and finance, 29, 89-104. https://doi.org/10.1108/10867371211229118
Purpose – There has been considerable debate on the linear relationship between systematic risk and return. The purpose of this study is to investigate whether security return...