Social and Behavioral Sciences Commons^™

Hongkong And Shanghai Bank Financial Reporting Practice 1865-1876, Freda Hui, Kathleen M. Rudkin

Faculty of Commerce - Papers (Archive)

Accounting practices of Hongkong and Shanghai Bank from 1865 to 1876 fostered its repertoire of precocial identities. Hongkong and Shanghai bank used these identities to act opportunistically in commercial dealings with the British colonial administration of Hong Kong, the public of the United Kingdom, and the Emperor of China and his Chinese administration. This paper argues HSBC varied its financial reporting practices to manage its identities in public spaces in different cultural constituencies in order to ensure its longer term survival. The approach taken is to use the example of HSBC’s Foochow loan to demonstrate its use of financial reporting …

Responsible Financing?: The Equator Principles And Bank Disclosures, Jane Andrew

Faculty of Commerce - Papers (Archive)

The purpose of this paper is to consider the impact of the Equator Principles on banking disclosures. The research explores whether signatory banks are disclosing information related to their obligations under the Equator Principles and discusses the types of disclosures being made publicly available. The research illustrates that banks are disclosing very little information to help users assess the impact the Equator Principles have had on these banks practices. It is also suggested that banks are reframing their identity through these principles, but it is still difficult to assess whether this is also transforming practice. There is little academic research …

A Theoretical Analysis Of Bank Relationship, Shyam S. Bhati, Michael Mccrae, Anura De Zoysa

Faculty of Commerce - Papers (Archive)

This paper analyses the banking relationship between branch manager and loan officer of a bank branch using two theoretical approaches - Agency Theory and Trust Theory. The analysis is performed across five dimensions of the business relationship between branch manager and loan officer – supervisor subordinate relationship, delegation of authority, assumption of risk in lending, goal congruence and mutual dependence. It is concluded that Trust theory is better descriptor of the banking relationship between branch manager and loan officer as compared to Agency theory because Trust theory can explain situations involving multifaceted relationship such as one between branch manager and …

Hongkong And Shanghai Bank And The Foochow Loan: A Case For Dual Identities, Freda Hui, Kathleen M. Rudkin

Faculty of Commerce - Papers (Archive)

Purpose Accounting practices of Hongkong and Shanghai Bank from 1865 to 1876 fostered dual identities of the bank for the west and the east. Hongkong and Shanghai Bank used these identities to act opportunistically in commercial dealings with the British colonial administration of Hong Kong, the public of the Scotland and Britain, and the Emperor of China and his government. This paper argues the Hongkong and Shanghai Bank varied its financial reporting practices to manage its identities in different cultural constituencies, and to enable a unique identity to emerge.

Design / Methodology / Approach The approach taken is to use …