Business Commons^™

A Study On Fiscal Policy And Economic Growth From An Institutional Perspective, Thúy Ái Hồ

Lingnan Theses and Dissertations (MPhil & PhD)

This dissertation studies the interrelationship between fiscal policy and institutions (property right protection and economic freedom, in particular) in affecting economic growth. The vast literature on economic growth examines institutions and fiscal policy as separate determinants of economic growth, and has not established a theoretical basis or empirical link on the interaction between them. This dissertation takes a unique approach to the growth literature by studying a channel that institutions affect growth – the fiscal policy channel.

Among the first ones who incorporate economic institutions into a growth model with fiscal policy, I construct a theoretical framework in Chapter 2 …

Do Auditors Communicate Financial Misstatement Risk In Audit Report? Evidence From Subsequent Accounting Restatements In China, Hau Yi Yeung

Lingnan Theses and Dissertations (MPhil & PhD)

Regulators worldwide are considering expanding current audit reporting model to include key audit matters (KAM). Proponents argue that current audit reports are standardized and uninformative to financial statement users. Auditors in current reporting regime can choose to add explanatory notes in audit reports, however, few current studies have investigated the information content of these explanatory notes. This thesis conducts a textual analysis of explanatory notes in auditor reports and examines the predictability of auditors’ explanatory notes consisting of both unqualified and qualified opinions in determining the incidence of subsequent restatements. I hand collect material accounting restatements disclosed by the public …

The Impact Of South-South Fdi : Knowledge Spillovers From Chinese Fdi To Local Firms In The Cambodian Light Manufacturing Industries, Pisey Vicheth

Lingnan Theses and Dissertations (MPhil & PhD)

The study of the extent to which incoming FDI results in ‘spillovers’ (technology, R&D, management practices and know-how) has so far yielded only mixed results, and research has largely been restricted to north-north and north-south interactions; this study develops a model of knowledge spillovers based on previous literature and extends inquiry into south-south FDI by investigating spillovers from Chinese FDI to the Cambodian garment and light manufacturing industries. Several significant factors including the nature and extent of FDI linkages, local industry absorptive capacity, nature of the network relationship, and local firms’ learning orientation have been found to influence the extent …

Dual Work Roles : The Joint Effect Of Hybrid Entrepreneurs’ Regulatory Focus And Wage Work To Entrepreneurial Work Enrichment On Entrepreneurial Performance, Eric Adom Asante

Lingnan Theses and Dissertations (MPhil & PhD)

Hybrid entrepreneurial is phenomenal but remains under-studied in the management literature. This paper investigated the joint influence of hybrid entrepreneurs’ trait regulatory focus and wage work to entrepreneurial work enrichment (WE enrichment) on their entrepreneurial engagement and the subsequent proficient, adaptive, and proactive performance in entrepreneurial work. I first interviewed 16 hybrid entrepreneurs to obtain the understanding of their reasons for being in hybrid entrepreneurship, their regulatory focus tendencies, and the resources they transfer from wage work to entrepreneurial work. To validate the measurement scales of promotion and prevention focus, I conducted a pilot study among 66 hybrid entrepreneurs. Then, …

Information Leakage And Sharing In Decentralized Systems, Huajiang Luo

Lingnan Theses and Dissertations (MPhil & PhD)

This thesis presents two essays that explore firms’ incentive to share information in a multi-period decentralized supply chain and between competing firms. In the first essay, we consider a two-period supply chain in which one manufacturer supplies to a retailer. The retailer possesses some private demand information about the uncertain demand and decides whether to share the information with manufacturer. If an information sharing agreement is achieved, the retailer will share the observed demand information truthfully to the manufacturer. Then the selling season with two periods starts. In each period, the manufacturer decides on a wholesale price, which the retailer …

Cost-Sensitive Deep Neural Network Ensemble For Class Imbalance Problem, Kruy Seng

Lingnan Theses and Dissertations (MPhil & PhD)

In data mining, classification is a task to build a model which classifies data into a given set of categories. Most classification algorithms assume the class distribution of data to be roughly balanced. In real-life applications such as direct marketing, fraud detection and churn prediction, class imbalance problem usually occurs. Class imbalance problem is referred to the issue that the number of examples belonging to a class is significantly greater than those of the others. When training a standard classifier with class imbalance data, the classifier is usually biased toward majority class. However, minority class is the class of interest …