Financial Reporting Quality Of Chinese Reverse Merger Firms: The Reverse Merger Effect Or The China Effect?,
2016
Singapore Management University
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 than U.S. IPO firms. We find that the financial reporting quality of U.S. RM firms is similar to that of matched U.S. IPO firms, but Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We also find that Chinese RM firms exhibit lower financial reporting quality than U.S. RM firms. These results indicate that the use of the RM process is associated with poor financial reporting quality only in firms from China, where legal enforcement and investor protection are weak. In …
Managing Trade Conflicts In The Ict Industry: A Case Study Of Eu-Greater China Area,
2016
Singapore Management University
Managing Trade Conflicts In The Ict Industry: A Case Study Of Eu-Greater China Area, Han-Wei Liu, Shin-Yi Peng
Research Collection Yong Pung How School Of Law
Trade policy is formulated through a rather complex decision-making process that involves two-way interactions between actors in public and private sectors. Such interactions are of particular importance in resolving trade controversies in the information and communication technology (ICT) sector. Focusing on the conflicts between the EU and its trading partners in the Greater China Area regarding certain innovation policies in this high-tech industry, this Article underscores how catch-up strategies adopted by latecomer economies in East Asia may implicate the world trade order in recent years. Loosely built upon the insights of public-private network theory, this Article identifies key variables—economic, legal, …
Incense Burning During Pregnancy And Birth Weight And Head Circumference Among Term Births: The Taiwan Birth Cohort Study,
2016
Institute of Economics, Academia Sinica, Taipei, Taiwan
Incense Burning During Pregnancy And Birth Weight And Head Circumference Among Term Births: The Taiwan Birth Cohort Study, Le-Yu Chen, Christine Ho
Research Collection School Of Economics
Incense burning for rituals or religious purposes is an important tradition in many countries. However, incense smoke contains particulate matter and gas products such as carbon monoxide, sulfur and nitrogen dioxide, which are potentially harmful to health. We analyzed the relationship between prenatal incense burning and birth weight and head circumference at birth using the Taiwan Birth Cohort Study. We performed multivariate regression analysis on a sample of 15,773 Taiwanese babies born in 2005 and controlled extensively for factors that may be correlated with incense burning and birth outcomes. Prenatal incense burning environment was associated with lower birth weight and …
Human-Scale Economics: Economic Growth And Poverty Reduction In Northeastern Thailand,
2016
Monash University
Human-Scale Economics: Economic Growth And Poverty Reduction In Northeastern Thailand, Joel D. Moore, John A. Donaldson
Research Collection School of Social Sciences
Under what conditions does economic growth benefit the poor? One way to answer this question is to identify and compare positive and negative outlier areas, those that experience greater and lesser poverty reduction, respectively, compared to what was anticipated given their levels of economic growth. The more similar these areas, the more leverage there is to unearth the factors that allow the poor to benefit from growth. In this paper, we employ an inductive approach to glean possible pathways out of poverty from two highly similar underdeveloped neighboring provinces in northeastern Thailand. Using extensive fieldwork and interviews, we explore factors …
How Agribusiness Can Win In Partnership With Small Farms,
2016
Singapore Management University
How Agribusiness Can Win In Partnership With Small Farms, John A. Donaldson
Research Collection School of Social Sciences
Can large-scale agribusiness reduce costs and obtain less-expensive food while also reducing poverty and inequality by engaging small-scale farmers? Many conclude that such an attractive outcome is unimaginable, but innovative pilot projects hold promise that such a reality is within reach and replicable.
Addressing The Implementation Gap: An Integrated Approach To Identifying Barriers And Facilitators To Flexi Work Arrangements In Singapore,
2016
Singapore Management University
Addressing The Implementation Gap: An Integrated Approach To Identifying Barriers And Facilitators To Flexi Work Arrangements In Singapore, Paulin Tay Straughan, Mindy E Tadai
Research Collection School of Social Sciences
This article addresses the implementation gap in the provision of work—life policies in Singapore. While both employers and government in principle endorse the ideology of flexibility in the work place, this has not yet translated into widely adopted policies. This study examines barriers and facilitators to part-time work, and highlights organisational and managerial factors contributing to the implementation gap. It is imperative in ageing societies with declining fertility rates that flexibility be mainstreamed to encourage optimum labour force participation. For both married women with childcare responsibilities and older adults, flexiwork is central to their continued economic participation. In particular, part-time …
Lessons For Singapore From Schooling’S Win,
2016
Singapore Management University
Lessons For Singapore From Schooling’S Win, David Chan
Research Collection School of Social Sciences
Joseph Schooling’s gold medal win at theRio Olympics over the weekend highlightsthe achievements of human potential andthe indomitable spirit of human nature
Climate Change And Vulnerability To Poverty: An Empirical Investigation In Rural Indonesia,
2016
Singapore Management University
Climate Change And Vulnerability To Poverty: An Empirical Investigation In Rural Indonesia, Tomoki Fujii
Research Collection School Of Economics
Scientists estimate that anthropogenic climate change leads to increased surface temperature, sea-level rise, more frequent and significant extreme weather and climate events, among others. In this study, we investigate how climate change can potentially change the vulnerability to poverty using a panel data set in Indonesia. We focus on the effect of drought and flood, two of the commonly observed disasters there. Our simulation results indicate that vulnerability to poverty may increase substantially as a result of climate change in Indonesia.
Exploring A New Frontier In Singapore's Private International Law: Im Skaugen Se V Man Diesel & Turbo Se [2016] Sghcr 6,
2016
Singapore Management University
Exploring A New Frontier In Singapore's Private International Law: Im Skaugen Se V Man Diesel & Turbo Se [2016] Sghcr 6, Wei Yao, Kenny Chng
Research Collection Yong Pung How School Of Law
The establishment of the Singapore International Commercial Court (“SICC”) marks a significant development in Singapore’s private international law. This note leverages on the Singapore High Court decision of IM Skaugen SE v MAN Diesel & Turbo SE [2016] SGHCR 6 to discuss two key issues raised by the SICC: the relationship between the Singapore High Court’s and the SICC’s jurisdictional rules, and the applicable test for the exercise of the SICC’s jurisdiction. This note argues that the possibility of a transfer to the SICC should influence the High Court’s exercise of its international jurisdiction, and that the SICC should not …
Between Judicial Oligarchy And Parliamentary Supremacy: Understanding The Court's Dilemma In Constitutional Judicial Review,
2016
Singapore Management University
Between Judicial Oligarchy And Parliamentary Supremacy: Understanding The Court's Dilemma In Constitutional Judicial Review, Seow Hon Tan
Research Collection Yong Pung How School Of Law
This article considers the dilemma that constitutional judicial review presents to the most well-meaning of judges — that of navigating the narrow and difficult road between parliamentary supremacy and judicial oligarchy. It examines the Singapore Court of Appeal’s delineation of legal and extra-legal considerations in view of Ronald Dworkin’s theory of adjudication in determining the constitutionality of section 377A of the Penal Code in Lim Meng Suang v. Attorney General. It proposes an alternative natural law approach to constitutional judicial review based on Radbruch’s formula, which helps courts to avoid the pitfalls of judicial idiosyncrasies and usurpation of legislative mandate …
Reserved Election: Boost For Multiracialism?,
2016
Singapore Management University
Reserved Election: Boost For Multiracialism?, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
Singapore is on the threshold of the most significant re-engineering to its constitutional architecture since the introduction of the Elected Presidency (EP) in 1991.
Market Failure And Reemergence: A Study Of Chinese Firms Listed In The Us.,
2016
Singapore Management University
Market Failure And Reemergence: A Study Of Chinese Firms Listed In The Us., Hai Lu, Hai Lu, Wei Luo
Research Collection School Of Accountancy
Our study documents a “Lemons” market failure of Chinese firms listed in the US in 2011 and a subsequent rebound by 2013. Our tests reveal that there was little difference in ex ante observable characteristics of fraudulent and non-fraudulent Chinese firms listed in the US prior to 2011 while entrepreneurs appear to have known their type. We document substantial costs of dishonesty and the failure of traditional market signaling mechanisms such as auditor or underwriter quality. We also show a return of Chinese firms after US and Chinese regulatory intervention in 2013 although this intervention was insufficient to fundamentally change …
A Spatial Analysis Of Settlement, Accessibility, And Quality Of Life Of The Burmese Refugee Population In Bowling Green, Kentucky,
2016
Western Kentucky University
A Spatial Analysis Of Settlement, Accessibility, And Quality Of Life Of The Burmese Refugee Population In Bowling Green, Kentucky, Matthew Riggle
Mahurin Honors College Capstone Experience/Thesis Projects
Refugee populations face many challenges when relocating and settling into a new country. The Burmese refugee population in Bowling Green, Kentucky experiences unique challenges when trying to settle and be assimilated into a typical midsize city. This paper explores a variety of geographic and demographic characteristics of neighborhoods with high concentration of Burmese immigrants, seeking to characterize the neighborhoods by several quality of life metrics. These metrics include median household income, rental rates, educational attainment, and many others. The neighborhood characteristics are studied using recent data from the U.S. Census Bureau, specifically from the 2014 American Community Survey 5-year sample …
The Fate Of Armed Resistance Groups After Peace,
2016
Indiana University Maurer School of Law
The Fate Of Armed Resistance Groups After Peace, David C. Williams
Indiana Journal of Constitutional Design
No abstract provided.
A Study Of The Intelligibility, Comprehensibility And Interpretability Of Standard Marine Communication Phrases As Perceived By Chinese Mariners,
2016
Portland State University
A Study Of The Intelligibility, Comprehensibility And Interpretability Of Standard Marine Communication Phrases As Perceived By Chinese Mariners, Lillian Christine Holland
Dissertations and Theses
Worldwide, mariners use a variety of English as an International Language known as Maritime English regardless of the first language spoken by the crew or port in which they enter. English knowledge and ability is therefore critical to a mariner's livelihood at sea and is also mandated by the International Maritime Organization. The ability to understand and be understood is paramount to safety at sea. This study investigated which accents of English a subset of Chinese mariners found easy or difficult to understand. The data from 39 Chinese mariners who listened to 8 Standard Marine Communications phrases was analyzed. The …
Moving From Tension To Symbiosis In A Distinctive City,
2016
Singapore Management University
Moving From Tension To Symbiosis In A Distinctive City, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
In a commentary, SMU Associate Professor of Law Eugene Tan noted that meticulous urban planning has enabled Singapore to attain a high quality of living, delicately balancing the inherent tension between the economy and the environment. He shared his views on relevant issues such as the conflicting interests between Singapore’s immigration policy and its national identity, as well as the inherent tension between the economy and the environment. Associate Prof Tan pointed out that the quest to balance economic growth with environment concerns and social character is not a mere luxury but a growing imperative. He added that as Singapore …
The Audacity Of Schooling’S Faith,
2016
Singapore Management University
The Audacity Of Schooling’S Faith, Tan K. B. Eugene
Research Collection Yong Pung How School Of Law
For a young country starved of sporting success on the world stage, Singapore has lionised and feted its Rio Oympics hero, Joseph Schooling, since his sensational victory in the 100m butterfly event — and rightfully so.
In Fair Value We Trust, Or Not,
2016
Singapore Management University
In Fair Value We Trust, Or Not, Joyce Tang, Nick Leong, Pan, Gary, Keng Kevin Ow Yong, Chu Yeong Lim, Tee Yong Jeffrey Ng
Research Collection School Of Accountancy
The objective of financial reporting is to provide financial information that is useful to existing and potential investors, lenders and other creditors (IASB’s Conceptual Framework ED/2015/3). General purpose financial reports provide information about the financial position of a reporting entity, as well as information about the effects of transactions and other events that will change a reporting entity’s economic resources and claims (para 1.12 ED/2015/3). Investor confidence and trust in the financial statements is a crucial component for financial markets to function smoothly. This report presents the attitudes and concerns of over 700 respondents toward fair value accounting. The survey …
Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course,
2016
Singapore Management University
Preparing Students For The Future Workforce: An Experiential Learning Approach To Deliver An Accounting Analytics Course, Gary Pan, Venky Shankararaman, Poh Sun Seow, Gan Hup Tan
Research Collection School Of Accountancy
This paper describes an undergraduate accounting analytics course which was delivered based on an experiential learning approach. This accounting analytics course is timely as, with the proliferation of Big Data, several accounting professional bodies have highlighted the importance of developing analytical skills among accounting graduates. The experiential learning approach was adopted because there is a need to equip students with future work skills so as to tackle increasingly complex problems. The professors collaborate with external partners to design a course which combines theory with experiential learning through heavy use of projects involving real world problems. Students rated the course favourably. …
Product Intervention For Retail Structured Investment Products: A Comparison Of Rules In Singapore, Hong Kong And Taiwan,
2016
Singapore Management University
Product Intervention For Retail Structured Investment Products: A Comparison Of Rules In Singapore, Hong Kong And Taiwan, Christopher C. H. Chen
Research Collection Yong Pung How School Of Law
This article compares new product intervention rules in Singapore, Hong Kong and Taiwan for complex structured investment products. Singapore’s approach is to improve firms’ internal safeguard, while Hong Kong’s approach is to require prior authorisation for new unlisted structured investment products by the securities regulator. Taiwan’s approach is to have a self regulatory body reviewing a product beforehand. This article argues that it is difficult to review the merit of a financial product in advance and thus it is difficult to have a true gatekeeper for toxic financial products. Before product intervention, we must first identify clear objectives. Regulators have …
