scispace - formally typeset
Search or ask a question
Institution

Hang Seng Management College

EducationShatin, Hong Kong, China
About: Hang Seng Management College is a education organization based out in Shatin, Hong Kong, China. It is known for research contribution in the topics: China & Quantile. The organization has 165 authors who have published 371 publications receiving 5342 citations.


Papers
More filters
Posted Content
TL;DR: Li et al. as mentioned in this paper examined the impact of international capital market pressures on the voluntary disclosure of three types of information (strategic, financial, and non-financial) in the annual reports of former wholly state-owned enterprises, listed on the Stock Exchange of Hong Kong (SEHK).
Abstract: This study examines the impact of international capital market pressures on the voluntary disclosure of three types of information (strategic, financial, and non-financial) in the annual reports of former wholly state-owned People's Republic of China (PRC) enterprises, listed on the Stock Exchange of Hong Kong (SEHK). Consistent with a cost-benefit framework, we find that PRC H-Share firms disclose significantly more strategic and financial information than other SEHK firms. Additional analysis of disclosures in their home listings on the PRC exchanges, however, suggests an alternative explanation. The fact that these firms have been selected for "showcasing" in international capital markets may also play a role in our findings. While H-Share firm disclosures in the PRC also appear sensitive to management's assessment of the associated costs, the magnitude of differences across listing locations suggests that disclosure practices on the SEHK may also reflect the effects of state-encouraged disclosure policies. Our findings contribute to the understanding of disclosure behavior among former wholly state-owned enterprises and to the emerging literature on the efficacy of the privatization process.

233 citations

Journal ArticleDOI
TL;DR: In this article, the authors examined the relationship between CEO gender and accounting conservatism, and found a positive association between the two and found that this association appears to be stronger in firms with high rather than low litigation and takeover risks.
Abstract: Since male CEOs dominate corporate leadership, the literature on top management decision making suffers from an implicit masculine bias. Although research indicates that males and females are biologically and psychologically different, the leadership characteristics of female CEOs are largely unexplored. Two of these characteristics, risk aversion and ethical sensitivity, are tied to key accounting issues, such as conservatism in financial reporting and steadfast opposition to fraud. In this study, we examine the relationship between CEO gender and accounting conservatism, and find a positive association between the two. Consistent with conventional wisdom, this association appears to be stronger in firms with high rather than low litigation and takeover risks. This study contributes to the ethics literature by highlighting the benefits of gender diversity in upholding the integrity of financial reporting.

233 citations

Journal ArticleDOI
TL;DR: A broad review of entrepreneurship research is provided and linked to the context of research in China with several principal topics summarised in this article, including an examination of recent research on entrepreneurial firms in China, the attributes of Chinese entrepreneurs and the challenges they face.
Abstract: This article offers an overview of entrepreneurship in China to complement this special issue of International Small Business Journal: ‘Exploring Entrepreneurial Activity and Small Business Issues in the Chinese Economy’. A broad review of entrepreneurship research is provided and linked to the context of research in China with several principal topics summarised. These include an examination of recent research on entrepreneurial firms in China, the attributes of Chinese entrepreneurs and the challenges they face. Finally, future research avenues are suggested.

207 citations

Journal ArticleDOI
TL;DR: The common prevalence of Anaerolineae in anaerobic digesters should be originated from advantageous cellular adhesiveness enabled by Tfp assembly other than its potential as cellulose degrader or anaerilic syntrophs.
Abstract: The Anaerolineae lineage of Chloroflexi had been identified as one of the core microbial populations in anaerobic digesters; however, the ecological role of the Anaerolineae remains uncertain due to the scarcity of isolates and annotated genome sequences. Our previous metatranscriptional analysis revealed this prevalent population that showed minimum involvement in the main pathways of cellulose hydrolysis and subsequent methanogenesis in the thermophilic cellulose fermentative consortium (TCF). In further pursuit, five high-quality curated draft genomes (>98 % completeness) of this population, including two affiliated with the inaccessible lineage of SBR1031, were retrieved by sequence-based multi-dimensional coverage binning. Comparative genomic analyses revealed versatile genetic capabilities for carbohydrate-based fermentative lifestyle including key genes catalyzing cellulose hydrolysis in Anaerolinea phylotypes. However, the low transcriptional activities of carbohydrate-active genes (CAGs) excluded cellulolytic capability as the selective advantage for their prevalence in the community. Instead, a substantially active type VI pili (Tfp) assembly was observed. Expression of the tight adherence protein on the Tfp indicated its function for cellular attachment which was further testified to be more likely related to cell aggregation other than cellulose surface adhesion. Meanwhile, this Tfp structure was found not contributing to syntrophic methanogenesis. Members of the SBR1031 encoded key genes for acetogenic dehydrogenation that may allow ethanol to be used as a carbon source. The common prevalence of Anaerolineae in anaerobic digesters should be originated from advantageous cellular adhesiveness enabled by Tfp assembly other than its potential as cellulose degrader or anaerobic syntrophs.

170 citations

Journal ArticleDOI
TL;DR: This finding underscores the significance of detecting progressive RNFL thinning and its relevance to initiate or augment treatment for glaucoma patients and Regulatory authorities may consider progressive R NFL thinning as an outcome measure in clinical trials for evaluation of glau coma treatment.

119 citations


Authors

Showing all 179 results

NameH-indexPapersCitations
Wing-Keung Wong494538805
Francis Y. L. Chin402358609
Xiaowen Chu392555776
Bradley R. Barnes33853240
Hai Liu28782454
Jing Li281216424
Yiu-Wing Leung261263780
Simon S. M. Ho26663288
Haiqin Yang24813065
Marco Yu24801986
Kevin C. K. Lam22441777
George T. S. Ho22791568
Man-Lai Tang211721961
T. S. Lee20331616
Lawrence C. Leung19381753
Network Information
Related Institutions (5)
Lancaster University
44.5K papers, 1.6M citations

78% related

City University of Hong Kong
60.1K papers, 1.7M citations

77% related

Hong Kong Polytechnic University
72.1K papers, 1.9M citations

77% related

University of Waterloo
93.9K papers, 2.9M citations

76% related

Hong Kong University of Science and Technology
52.4K papers, 1.9M citations

76% related

Performance
Metrics
No. of papers from the Institution in previous years
YearPapers
20234
202214
20214
20208
201940
201876