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The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui LIU, Lee J. YAO, Nan HU, Ling LIU 2011 Singapore Management University

The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu

Research Collection School Of Computing and Information Systems

As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and political environments. This article reports a study that examines the impact of IFRS on accounting quality in a regulated market, China, where new substantially IFRS-convergent accounting standards became mandatory for listed firms in 2007. Accounting quality is examined for the period 2005 to 2008 with only firms mandated to follow the new standards. The empirical results generally indicate that …


Selling Singaporeans On The Isa, Tan K. B. EUGENE 2011 Singapore Management University

Selling Singaporeans On The Isa, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

Assistant Professor of Law Eugene Tan said that allowing judges to review both procedural requirements of preventive detention orders issued under the Internal Security Act would help to bolster public confidence and trust.


Effects Of Cultural Ethnicity, Firm Size, And Firm Age On Senior Executives’ Trust In Their Overseas Business Partners: Evidence From China, Crystal X. Jiang, Roy Y. J. CHUA, Masaaki Kotabe, Janet Y. Murray 2011 Bryant University

Effects Of Cultural Ethnicity, Firm Size, And Firm Age On Senior Executives’ Trust In Their Overseas Business Partners: Evidence From China, Crystal X. Jiang, Roy Y. J. Chua, Masaaki Kotabe, Janet Y. Murray

Research Collection Lee Kong Chian School Of Business

We investigate trust relationships between senior business executives and their overseas partners. Drawing on the similarity-attraction paradigm, social categorization theory, and the distinction between cognition- and affect-based trust, we argue that executives trust their overseas partners differently, depending on the partners’ cultural ethnicity. In a field survey of 108 Chinese senior executives, we found that these executives have higher affect-based trust in overseas partners of the same cultural ethnicity as themselves; cognition-based trust is associated with affect-based trust differently when overseas partners are of the same or different cultural ethnicity. We also examine the role of relative firm size and …


A Sentinel To Good Governance, Tan K. B. EUGENE 2011 Singapore Management University

A Sentinel To Good Governance, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

Assistant Prof Eugene Tan reviews S.R. Nathan's 12-year term as Head of State, and suggests President Nathan played a key role in defining the functions of the Elected Presidency.


Globalization, Modernity, And Migration: The Changing Visage Of Social Imagination, Darlene Machell ESPENA 2011 Singapore Management University

Globalization, Modernity, And Migration: The Changing Visage Of Social Imagination, Darlene Machell Espena

Research Collection School of Social Sciences

In this article, I assert that the recent phenomenon of migration is one apparent and fundamental process that shapes human communities, transforming cultural variation, and distorts the constructs of distance and space. The boundaries of nation-states and identities are constantly being challenged, restructured and interrogated and the trends of modernity and globalization, new ways of projecting feelings and diffusing cultures among displaced communities are produced. The article looks for the new stories that are produced with this vibrant intersection of globalization, modernity and migration. In particular, I focus on the distinct Sikh migrant community in the Philippines: how they have …


Being Blacklisted By China, And What Can Be Learned From It, James A. Milward 2011 Georgetown University

Being Blacklisted By China, And What Can Be Learned From It, James A. Milward

China Beat Blog: Archive 2008-2012

Bloomberg, and more recently The Washington Post, have run stories about the visa problems of scholars who contributed to Xinjiang: China’s Muslim Borderland, a volume edited by Frederick Starr and published by M.E. Sharpe in 2004. The Bloomberg piece was exhaustively reported; the reporters who wrote it, Dan Golden and Oliver Staley, conducted interviews with Chinese as well as western participants in the episode, and all in all did a good job with a complicated story. Inevitably, however, the Bloomberg piece creates some misconceptions, and these are as likely to be reinforced as cleared up in news reports that build …


Oral History Interview With Ronald Frank: Conceptualising Smu, Ronald FRANK 2011 Singapore Management University

Oral History Interview With Ronald Frank: Conceptualising Smu, Ronald Frank

Oral History Collection

The interview covered: first involvement with SMU, President of SMU, Bukit Timah campus, roles and responsibilities, faculty recruitment, advertising campaigns, student feedback, autonomous universities, strategy, law school, higher education landscape, impact.

Biography:

President, SMU, 2001–2004

Board of Trustees, SMU, 2000–2001

Professor Ronald E Frank, or Ron as he affectionately known, joined SMU’s board of trustees in 2000 and assumed his role as SMU’s second president in September 2001. His presidency was a time of rapid growth for the young university. SMU had just admitted its second cohort of undergraduate students in August 2001. During his time as president two schools …


Customer Satisfaction Index Of Singapore 2011: Q2 Results, Institute of Service Excellence, SMU 2011 Singapore Management University

Customer Satisfaction Index Of Singapore 2011: Q2 Results, Institute Of Service Excellence, Smu

Research Collection Institute of Service Excellence (2007-2024)

The Customer Satisfaction Index of Singapore (CSISG) computes customer satisfaction scores at the nation, sector, sub-sector, and company levels. Currently in its fifth year of measurement, the CSISG serves as a quantitative benchmark of the quality of goods and services produced by the Singapore economy both over time and across countries.


The Performance Of Intercultural Communication: China's "New Face" And The 2008 Beijing Olympics, Patrick Shaou-Whea Dodge 2011 University of Denver

The Performance Of Intercultural Communication: China's "New Face" And The 2008 Beijing Olympics, Patrick Shaou-Whea Dodge

Electronic Theses and Dissertations

This dissertation explores Chinese communication practices. I focus on the performance of intercultural communication and how the "New Face" of China was performed to the world and in day-to-day intercultural communication encounters during the 2008 Olympics. I analyze the Olympic Volunteer Training Manual as performative text as well as interviewed Beijing Olympic volunteers about their encounters with international visitors. Specifically, I discuss why the Olympics were a crucial moment for China to unveil its "New Face" to the world, what the "New Face" of China entails, and the reasons why China is in need of a new image on the …


Modern Views Of Caste: The Pervasiveness Of Western Democratic And Christian Thought, Jaclyn Smith 2011 Brigham Young University

Modern Views Of Caste: The Pervasiveness Of Western Democratic And Christian Thought, Jaclyn Smith

Student Works

Within anthropology the study of India and her caste system has been vast. Caste in India is a complex hierarchical system that is foundationally grounded in Hinduism. Social mobility, marriage, daily habits and every aspect of life is affected by caste. India over the last two centuries has been occupied and built up by western invaders. This influence has combined to effect Indian cultural norms and daily life. When Indian constitution was established in 1950, provisions protecting against discrimination based upon caste, gender, age, etc. were put into effect.


Labor Supply Responses To The 1990s Japanese Tax Reforms, Ken YAMADA 2011 Singapore Management University

Labor Supply Responses To The 1990s Japanese Tax Reforms, Ken Yamada

Research Collection School Of Economics

The consumption-leisure choice model implies that an exogenous change in tax rates will induce a change in labor supply. This implication is expected to be important to labor supplied by secondary earners under a progressive tax system when spousal income alters effective marginal tax rates. This paper examines labor supply responses to the income tax changes associated with Japanese tax reforms during the 1990s. The results indicate that the hours-of-work elasticity with respect to the net-of-tax rate is 0.8 for married women.


Communicating Crisis: How Culture Influences Image Repair In Western And Asian Governments, Yvonne Siew‐Yoong LOW, Jeni VARUGHESE, Augustine PANG 2011 Nanyang Technological University

Communicating Crisis: How Culture Influences Image Repair In Western And Asian Governments, Yvonne Siew‐Yoong Low, Jeni Varughese, Augustine Pang

Research Collection Lee Kong Chian School Of Business

Purpose: The purpose of this paper is to seek to understand the differences in image repair strategies adopted by two governments that operate in the Western and Asian societies when faced with similar crises. Design/methodology/approach: Textual analyses are presented of communication of Hurricane Katrina and Typhoon Morakot by the Taiwanese and US governments, respectively. Findings: Faced with similar accusations of slow response, the Asian culture, represented by the Taiwanese Government, used predominantly mortification and corrective action strategies. The Western culture, represented by the US Government, used predominantly bolstering and defeasibility and a mixed bag of other strategies such as shifting …


Mr Gandhi’S Terror Sermon, Shubhankar DAM 2011 Singapore Management University

Mr Gandhi’S Terror Sermon, Shubhankar Dam

Research Collection Yong Pung How School Of Law

No abstract provided.


Maritime Trade Evolutions And Port City Developments In Asia, X. J. YANG, Joyce M. W. LOW, Loon Ching TANG 2011 National University of Singapore

Maritime Trade Evolutions And Port City Developments In Asia, X. J. Yang, Joyce M. W. Low, Loon Ching Tang

Research Collection Lee Kong Chian School Of Business

Historically, almost all goods transported worldwide have been carried by sea with the current estimate stands at approximately 90 percent by volume and 70 percent by worth. Maritime industry is an important economic sector as it has a direct impact on the prosperity of a region and/or city. This chapter presents a review on maritime trade evolution in Asia from the thirteenth centuries to the post-World War II, followed by an examination on the contemporary development of some major Asia ports. From the extant port literature, a list of factors affecting port competition and development is identified and reviewed. The …


Rethinking The Rural-Urban Divide In China’S New Stratification Order, Qian Forrest ZHANG 2011 Singapore Management University

Rethinking The Rural-Urban Divide In China’S New Stratification Order, Qian Forrest Zhang

Research Collection School of Social Sciences

I use a Marxist framework centred on the mode of production to conceptually analyze the changing stratification structure in today’s China with a focus on the changing nature of rural-urban inequality. As the state-managed tributary mode of production, once dominant under socialism, is being gradually eclipsed by the reviving petty-commodity mode of production and the newly emerged capitalist mode of production, both of which are market-based and enable the transfer of surplus from labour to capital, a new set of mechanisms are creating and sustaining rural-urban inequality in China. Rural-urban inequality – although still significant in its magnitude – is …


A Road To Smarter Infrastructure In Asia, Curtis S. CHIN, John A. DONALDSON 2011 Singapore Management University

A Road To Smarter Infrastructure In Asia, Curtis S. Chin, John A. Donaldson

Research Collection School of Social Sciences

China's infrastructure building program used to be the envy of the world, and in some respects it still is. Yet economists, investors and now China's own citizens are worried about diminishing returns, while incidents such as last month's Wenzhou high-speed rail crash raise questions about the durability of China's investments.


Let Presidential Hopefuls Have Their Say, Jack Tsen-Ta LEE 2011 Singapore Management University

Let Presidential Hopefuls Have Their Say, Jack Tsen-Ta Lee

Research Collection Yong Pung How School Of Law

The announcement by the Presidential Elections Committee (PEC) of the prospective candidates who have been issued certificates of eligibility for the 2011 presidential election in Singapore makes interesting reading for what it does and does not say. The Committee’s decision-making process is also fairly opaque. It is submitted the rules governing the PEC’s task should be reviewed before the next election. At least, it is hoped future Committees will adopt as constitutional conventions the practices of granting hearings to applicants, announcing decisions well ahead of nomination day, and issuing full reasons.


The Singapore Town-Hall Meeting, Tan K. B. EUGENE 2011 Singapore Management University

The Singapore Town-Hall Meeting, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

Professor Eugene Tan forecasts what the Prime Minister might say in his National Day Rally speech. He predicts it will touch on the ecomomy, Presidential election and social cohesion, among other issues.


The Elected Presidency In A New Normal, Tan K. B. EUGENE 2011 Singapore Management University

The Elected Presidency In A New Normal, Tan K. B. Eugene

Research Collection Yong Pung How School Of Law

Asst Prof Eugene Tan shared his views on the outcome of the recently concluded Presidential Election and commented on the need for both the incoming President and the Government to evolve the office of the President in a manner that is in sync with Singaporeans' expectations.


The Transformation Of China’S Agriculture System And Its Impact On Southeast Asia, Phoebe Mingxuan LUO, John A. DONALDSON, Qian Forrest ZHANG 2011 Singapore Management University

The Transformation Of China’S Agriculture System And Its Impact On Southeast Asia, Phoebe Mingxuan Luo, John A. Donaldson, Qian Forrest Zhang

Research Collection School of Social Sciences

The increased role for agribusiness and larger scale production in China’s agricultural system is limited by China’s severe lack of arable land. The Household Responsibility System provides farmers a measure of power, hampering agribusiness from acquiring land needed for expansion. Some Chinese companies have sought cheaper and often more accessible land in nearby regions, including Southeast Asia. While such investments have the potential to deliver benefits, including increased productivity, structural constraints such as weak land ownership and environmental laws, highly unequal distribution of land and underdevelopment of peasant organizations prevent many poorer farmers from benefiting from these investments.


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