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Articles 1 - 8 of 8
Full-Text Articles in Business
Accounting Challenge App: An Interview With Ceeman Champions 2013, Poh Sun Seow, Suay Peng Wong
Accounting Challenge App: An Interview With Ceeman Champions 2013, Poh Sun Seow, Suay Peng Wong
Research Collection School Of Accountancy
No abstract provided.
Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao
Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?, Kun-Chih Chen, Qiang Cheng, Ying Chou Lin, Yu-Chen Lin, Xing Xiao
Research Collection School Of Accountancy
In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality. We find that while U.S. RM firms have similar financial reporting quality as matched U.S. IPO firms, Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We further find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of RM process is associated with poor financial reporting quality only in firms from China, where the legal enforcement is weaker than U.S. In addition, we find that compared to Chinese ADR firms, …
Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan
Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan
Research Collection School Of Accountancy
On 26 December 2004, an earthquake occurred under the Indian Ocean, 250 km northwest of the Indonesian island of Sumatra. According to the U.S. geological survey, the magnitude of the earthquake measured 9.0 on the Richter scale and the immense energy released from the earthquake triggered a series of tsunamis traveling at more than 600 km/h. The tsunami devastated the coastline of 13 countries, leaving more than 280,000 people dead and millions homeless. Soon after the disaster, the United Nations and the international community responded quickly with crisis relief operations for the nations affected. Unfortunately, these relief efforts soon ran …
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Lou Fang, Jiwei Wang, Hongqi Yuan
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Lou Fang, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
The reform to convert non-floating shares to floating in China provides a setting in which shares are subject to different liquidity constraint. We show that the severity of this constraint is inversely related to the extent to which earnings information is reflected in the share prices. Specifically, before the reform, the transfer prices of non-floating shares reflect much less earnings information than the market prices of floating shares. After the reform, however, both types of transfer reflect more earnings information, although the weights are still less than that found in the market prices. Thus, China's unique setting shows that share …
A Survey Of Executive Compensation Contracts In China’S Listed Companies, Yubo Li, Fang Lou, Jiwei Wang, Hongqi Yuan
A Survey Of Executive Compensation Contracts In China’S Listed Companies, Yubo Li, Fang Lou, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based payments are the main form of executive compensation, whereas equity-based payments are seldom used by Chinese listed companies. On average, there are no significant differences in the value of basic salaries and performance-based compensation in executive compensation contracts. But, compared with their counterparts in non-government-controlled companies, executives in government-controlled companies are given more incentive compensation. Accounting earnings are typically used in executive compensation contracts, with few firms using stock returns …
Using Digital Storytelling To Engage Student Learning, Themin Suwardy, Gary Pan, Poh Sun Seow
Using Digital Storytelling To Engage Student Learning, Themin Suwardy, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
No one really knows what the first story ever told in human history was, but storytelling is an art that spans many civilizations and cultures, and continues to be a major part of our modern lives. More recently, storytelling has gone digital with advances in technology and connectivity. Educators have also rediscovered how storytelling can be an effective teaching pedagogy for engaged student learning. A digital story can engage students' visual and auditory senses in a way that the written word alone cannot. This article describes such an effort. The Movie-Door-2-Door.com (MD2D) is a digital story spanning 12 episodes. The …
Review On The State Of Sustainability Reporting In Singapore, Soo Chiat Hwang, Teng Aun Khoo, Dan Chi Wong
Review On The State Of Sustainability Reporting In Singapore, Soo Chiat Hwang, Teng Aun Khoo, Dan Chi Wong
Research Collection School Of Accountancy
The trend of sustainability reports has increased inexorably as the clamor by various stakeholders including NGOs have been growing louder and louder. Some countries have even made sustainability reporting mandatory. In Singapore only a small percentage of listed companies are voluntary providing sustainability reporting but this number is set to increase in line with the world trend. As sustainability reporting in Singapore will continue to grow this study attempts to address the perceptions of the importance and usefulness of sustainability reporting, the reporting framework and the training needs of both users and preparers to provide such reports. The results from …
How Does Culture Influence Corporate Risk-Taking?, Kai Li, Dale Griffin, Heng Yue, Longkai Zhao
How Does Culture Influence Corporate Risk-Taking?, Kai Li, Dale Griffin, Heng Yue, Longkai Zhao
Research Collection School Of Accountancy
We investigate the role of national culture in corporate risk-taking. We postulate that culture influencescorporate risk-taking both through its effect on managerial decision-making and through its effect on acountry’s formal institutions. Further, we postulate that the influence of culture is conditioned on theextent of managerial discretion as measured by earnings discretion and firm size. Using firm-level datafrom 35 countries and employing a hierarchical linear modeling approach to isolate the effects of firmleveland country-level variables, we show that individualism has a positive and significant association,whereas uncertainty avoidance and harmony have negative and significant associations, with corporaterisk-taking. Greater earnings discretion strengthens and …