Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies
Journal Article
Tan, D., Bilal, , Gao, S., & Komal, B. (2020)
Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies. Sustainability, 12, https://doi.org/10.3390/su12051788
In recent years, the quality of carbon emission disclosures has become a central area of concern for different stakeholders of companies. Specifically, stakeholders of state‐o...
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures.
Journal Article
Handley-Schachler, M. & Gao, S. S. (2003)
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures. Managerial Finance. 29, 36-51. doi:10.1108/03074350310768742. ISSN 0307-4358
The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector ...
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...
Corporate environmental reporting on the web-an exploratory study of Chinese listed companies
Journal Article
Zhang, T., Gao, S. S., & Zhang, J. J. (2007)
Corporate environmental reporting on the web-an exploratory study of Chinese listed companies. Issues in Social & Environmental Accounting, 1, 91-108
While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict cor...
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...
Gender diversity and financial statement fraud
Journal Article
Wang, Y., Yu, M., & Gao, S. (2022)
Gender diversity and financial statement fraud. Journal of Accounting and Public Policy, 41(2), Article 106903. https://doi.org/10.1016/j.jaccpubpol.2021.106903
This study investigates the role of gender diversity in fraud commission and detection with a view to identifying whether companies with more female corporate leaders are less...
A quantitative study of financing efficiency of low‐carbon companies: A three‐stage data envelopment analysis
Journal Article
Liu, X., Yu, X., & Gao, S. (2019)
A quantitative study of financing efficiency of low‐carbon companies: A three‐stage data envelopment analysis. Business Strategy and the Environment, 28(5), 858-871. https://doi.org/10.1002/bse.2288
This study set out to evaluate the financing efficiency of low‐carbon companies. Applying a three‐stage data envelopment analysis with the data from 85 listed companies in Chi...
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...
The usefulness of derivative-related disclosure: evidence from major Australian banks.
Journal Article
Li, S. & Gao, S. S. (2006)
The usefulness of derivative-related disclosure: evidence from major Australian banks. International journal of accounting, auditing and performance evaluation. 4, 248-262. doi:10.1504/IJAAPE.2007.016280. ISSN 1740-8016
In recent years, there has been an increasing public demand for firms, especially financial institutions, to disclose more information related to derivatives due to a series o...
Dividend tunneling and joint expropriation: empirical evidence from China's capital market
Journal Article
Lv, H., Li, W., & Gao, S. S. (2012)
Dividend tunneling and joint expropriation: empirical evidence from China's capital market. European Journal of Finance, 18, 369-394. https://doi.org/10.1080/1351847X.2011.579741
This paper examines the association between cash dividends and the shareholders balancing mechanism (SBM) using the exogeneity and endogeneity assumptions of corporate ownersh...