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...
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 governance reform and firm performance: evidence from China.
Book Chapter
Gao, S. S., Gao, G., & Zhang, T. (2009)
Corporate governance reform and firm performance: evidence from China. In M. Tsamenyi, & S. Uddin (Eds.), Corporate Governance in Less Developed and Emerging Economies (Research in Accounting in Emerging Economies, 189-209. Emerald Publishing Group. https://doi.org/10.1016/S1479-3563%2808%2908007-9
Purpose – The purpose of this study is to empirically evaluate the effectiveness of China's 2005 shareholding reform and investigate the relationship of the changes of state-o...
Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms
Journal Article
Wang, L., Li, S., & Gao, S. S. (2013)
Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms. Business Strategy and the Environment, https://doi.org/10.1002/bse.1790
Previous studies that have attempted to relate corporate environmental performance to financial performance have generated conflicting results. This paper presents the finding...
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...
The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises
Conference Proceeding
Gao, S. S., & Zhang, J. (2015)
The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises. In Proceedings of World Business Research Conference
China’s central government-owned enterprises (CGOEs) were required to implement Economic Value Added (EVA®) in 2010 as a part of introducing innovative performance evaluation ...
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...
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China
Journal Article
Zhang, X., Li, W., & Gao, S. (in press)
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, https://doi.org/10.1080/02102412.2022.2051322
This paper examines the market reaction to strategic alliance agreements (SAAs), a prevalent yet previously uninvestigated corporate voluntary disclosure practice. We document...
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 analysis of China's derivatives market and accounting for derivatives
Book Chapter
Huang, H., & Gao, S. (2009)
An analysis of China's derivatives market and accounting for derivatives. In Financial Sector Reform and the International Integration of China, (134-148). Taylor & Francis
An analysis of China's derivatives market and accounting for derivatives.