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51. Determinants of corporate social and environmental reporting in Hong Kong: a research note

Author

Gao, Simon S., Heravi, Saeed, and Xiao, Jason Zezheng

Subjects
Banking, finance and accounting industries, Business
Abstract

The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms. Keywords: Annual reports; Hong Kong; Social and environmental voluntary disclosure

Published
2005

52. Correlation of Outer Retinal Degeneration and Choriocapillaris Loss in Stargardt Disease Using En Face Optical Coherence Tomography and Optical Coherence Tomography Angiography

Author

Alabduljalil, Talal, primary, Patel, Rachel C., additional, Alqahtani, Abdullah A., additional, Gao, Simon S., additional, Gale, Michael J., additional, Zhang, Miao, additional, Jia, Yali, additional, Huang, David, additional, Chiang, Pei-Wen, additional, Chen, Rui, additional, Wang, Jun, additional, Weleber, Richard G., additional, Pennesi, Mark E., additional, and Yang, Paul, additional

Published
2019
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53. Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.

Author

Hou, Tony Chieh-Tse, Hung, Weifeng, and Gao, Simon S.

Subjects
EARNINGS forecasting, STOCK exchanges, STOCK prices, EFFICIENT market theory, RATE of return, FINANCIAL analysts
Abstract

This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift occurs after analysts’ earnings forecast revisions. Using data from the Australian stock market over the period of 1992 to 2009, we find that the stocks with upward earnings revisions experience positive returns, while stocks with downward revisions have negative returns. The effect is more prominent in stocks with high information uncertainty. The results are robust after controlling for market conditions, seasonality, and risks. Our evidence supports the conservatism bias model that investors tend to underweight the public information, such as analysts’ earnings forecast revisions. Importantly, our evidence provides possible explanations about the violation of the efficient market hypothesis. Our results suggest that the conservative bias causes investors not to sufficiently update their beliefs and eventually results in subsequent return continuation as investors’ underreaction to analysts’ earnings forecast revision is stronger with higher information uncertainty. [ABSTRACT FROM PUBLISHER]

Published
2014
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54. Development of AITC‐induced dermal blood flow as a translational in vivo biomarker of TRPA1 activity in human and rodent skin.

Author

Joseph, Victory, Yang, Xiaoying, Gao, Simon S., Elstrott, Justin, Weimer, Robby M., Theess, Wiebke, Thrasher, Cory, Singh, Nand, Lin, Joseph, and Bauer, Rebecca N.

Subjects
BLOOD flow, SPECKLE interferometry, SPECKLE interference, ITCHING, FOREARM, INTRACLASS correlation, BIOMARKERS
Abstract

Background and Purpose: Develop a translational assay of Transient Receptor Potential Ankyrin 1 (TRPA1) activity for use as a preclinical and clinical biomarker. Experimental Approach Allyl isothiocyanate (AITC), capsaicin or citric acid were applied to ears of wildtype and Trpa1‐knock out (Trpa1 KO) rats, and changes in dermal blood flow (DBF) were measured by laser speckle contrast imaging. In humans, the DBF, pain and itch responses to 5‐20% AITC applied to the forearm were measured and safety was evaluated. Reproducibility of the DBF, pain and itch responses to topically applied 10% and 15% AITC were assessed at two visits separated by 13‐15 days. DBF changes were summarized at 5‐minute intervals as areas under the curve (AUC) and maxima. Intraclass correlation coefficient (ICC) was calculated to assess arm‐arm and period‐period reproducibility. Key Results: AITC‐ and citric acid‐induced DBF were significantly reduced in Trpa1 KO rats compared to wildtype (90 ± 2% and 65 ± 11% reduction, respectively), whereas capsaicin response did not differ. In humans, each AITC concentration significantly increased DBF compared to vehicle with the maximal increase occurring 5 minutes post application. Ten percent and 15% AITC were selected as safe and effective stimuli. AUC from 0 to 5 minutes was the most reproducible metric of AITC‐induced DBF across arms (ICC = 0.92) and periods (ICC = 0.85). Subject‐reported pain was more reproducible than itch across visits (ICC = 0.76 vs 0.17, respectively). Conclusion and Implications: AITC‐induced DBF is a suitable target engagement biomarker of TRPA1 activity for preclinical and clinical studies of TRPA1 antagonists. [ABSTRACT FROM AUTHOR]

Published
2021
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56. The usefulness of derivative-related disclosure: evidence from major Australian banks

Author

Li, Steven and Gao, Simon S.

Subjects
Financial services industry -- Research, Financial services industry, Banking, finance and accounting industries
Abstract

Byline: Steven Li, Simon S. Gao In recent years, there has been an increasing public demand for firms, especially financial institutions, to disclose more information related to derivatives due to a series of high profile financial scandals. A number of countries have established accounting and reporting standards for derivative instruments. Limited research on the usefulness and quality of derivative related disclosures are mostly based on the US. This paper examines the usefulness of derivative related disclosure in the Australian banking sector. We first review the policy and requirements for derivative related disclosures in the Australian banking sector. Then we investigate the usefulness of derivative related disclosures based on a sample from major Australian banks. Our preliminary empirical results reveal that the disclosure of principal amounts and credit disclosure appear to be insignificant to stock returns. However, the disclosures of fair gains and losses for both trading and non-trading derivatives are significant to the stock returns.

Published
2007

57. An empirical study of cost efficiency in the Irish life insurance industry

Author

Hwang, Tienyu and Gao, Simon S.

Subjects
Life insurance -- Analysis, Economic research, Banking, finance and accounting industries
Abstract

Byline: Tienyu Hwang, Simon S. Gao Contemporary studies of cost efficiency in the insurance industry have predominantly focused on large economies. This paper investigates scale economies and cost efficiency in the Irish life insurance industry by using the translog cost function and distribution-free method. Increasing returns to scale are found in the industry but the magnitude of cost economies varies with firm size. This study indicates that firms with larger market shares are more likely to exhibit cost efficiency. Furthermore, this study shows that bancassurance firms are more cost efficient than other types of insurers in the Irish life insurance industry, which provides new insights into the cost efficiency of bancassurance.

Published
2005

71. Optical Coherence Tomography Angiography

Author

Gao, Simon S., primary, Jia, Yali, additional, Zhang, Miao, additional, Su, Johnny P., additional, Liu, Gangjun, additional, Hwang, Thomas S., additional, Bailey, Steven T., additional, and Huang, David, additional

Published
2016
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73. Quantitative optical coherence tomography angiography of vascular abnormalities in the living human eye

Author

Massachusetts Institute of Technology. Department of Electrical Engineering and Computer Science, Massachusetts Institute of Technology. Research Laboratory of Electronics, Fujimoto, James G., Jia, Yali, Bailey, Steven T., Hwang, Thomas S., McClintic, Scott M., Gao, Simon S., Pennesi, Mark E., Flaxel, Christina J., Lauer, Andreas K., Wilson, David J., Hornegger, Joachim, Huang, David, Massachusetts Institute of Technology. Department of Electrical Engineering and Computer Science, Massachusetts Institute of Technology. Research Laboratory of Electronics, Fujimoto, James G., Jia, Yali, Bailey, Steven T., Hwang, Thomas S., McClintic, Scott M., Gao, Simon S., Pennesi, Mark E., Flaxel, Christina J., Lauer, Andreas K., Wilson, David J., Hornegger, Joachim, and Huang, David

Abstract

Retinal vascular diseases are important causes of vision loss. A detailed evaluation of the vascular abnormalities facilitates diagnosis and treatment in these diseases. Optical coherence tomography (OCT) angiography using the highly efficient split-spectrum amplitude decorrelation angiography algorithm offers an alternative to conventional dye-based retinal angiography. OCT angiography has several advantages, including 3D visualization of retinal and choroidal circulations (including the choriocapillaris) and avoidance of dye injection-related complications. Results from six illustrative cases are reported. In diabetic retinopathy, OCT angiography can detect neovascularization and quantify ischemia. In age-related macular degeneration, choroidal neovascularization can be observed without the obscuration of details caused by dye leakage in conventional angiography. Choriocapillaris dysfunction can be detected in the nonneovascular form of the disease, furthering our understanding of pathogenesis. In choroideremia, OCT's ability to show choroidal and retinal vascular dysfunction separately may be valuable in predicting progression and assessing treatment response. OCT angiography shows promise as a noninvasive alternative to dye-based angiography for highly detailed, in vivo, 3D, quantitative evaluation of retinal vascular abnormalities., National Institutes of Health (U.S.) (Grant R01-EY023285), National Institutes of Health (U.S.) (Grant R01-EY024544), National Institutes of Health (U.S.) (Grant DP3 DK104397), National Institutes of Health (U.S.) (Grant R01-EY11289), National Institutes of Health (U.S.) (Grant K08-EY021186), National Institutes of Health (U.S.) (Grant T32-EY23211), National Institutes of Health (U.S.) (Grant P30-EY010572), Clinical and Translational Science Award Grant UL1TR000128, Research to Prevent Blindness, Inc. (United States) (Grant and Career Development Award CD-NMT-0914-0659-OHSU), United States. Air Force Office of Scientific Research (Foundation Fighting Blindness Career Development Award FA9550-10-1-0551), German Research Foundation (Grant DFG-HO-1791/11-1), German Research Foundation (Grant DFG-GSC80-SAOT)

Published
2015

74. Are XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment

Author

Zhenkun Wang and Gao, Simon S.

Abstract

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Published
2012
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84. Optical coherence tomography angiography: Technical principles and clinical applications in ophthalmology.

Author

Hagag, Ahmed M., Gao, Simon S., Yali Jia, and Huang, David

Abstract

Optical coherence tomography angiography (OCTA) is a functional extension of OCT that provides information on retinal and choroidal circulations without the need for dye injections. With the recent development of high-speed OCT systems and efficient algorithms, OCTA has become clinically feasible. In this review article, we discuss the technical principles of OCTA, including image processing and artifacts, and its clinical applications in ophthalmology. We summarize recent studies which qualitatively or quantitatively assess disease presentation, progression, and/or response to treatment. [ABSTRACT FROM AUTHOR]

Published
2017
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91. Risk management capability building in SMEs: a social capital perspective.

Author

Gao, Simon S, Sung, Ming C, Zhang, Jane, Gao, Simon S, Sung, Ming C, and Zhang, Jane

Abstract

This article addresses the under-researched issue of risk management (RM) and risk management capability building in small and medium sized enterprise (SMEs). It draws upon theories of social capital to explain enablers and obstacles for RM capability building and practice sharing in a small and medium-sized construction enterprise in China. Two related propositions are made: first, RM capability is built by SMEs without formal structures and knowledge; and second, such firms are more likely to adopt informal processes to develop RM capability. The article concludes that the role of cognitive capital is the most important for the RM capability building of SMEs and that cognitive capital plays a crucial role in accumulating structural and relational capital. It proposes a model of cognitive capital-based RM capability building in which integrates communication, knowledge, relationship and learning.

Published
2012

92. Narrative disclosure of corporate social responsibility in Islamic financial institutions

Author

Ali-aribi, Zakaria, Gao, Simon S., Ali-aribi, Zakaria, and Gao, Simon S.

Abstract

Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting. Design/methodology/approach – Using content analysis, this study analyzes the narrative disclosures of corporate social responsibility of 21 IFIs operating in the Gulf region. Findings – This study provides evidence of Islamic influence on the CSRD of IFIs. It finds that the largest part of CSRD produced by the IFIs is the disclosure of reports of the Shari'a Supervisory Board. IFIs also disclose other Islamic information (e.g. “Zakah” and charity donation, and free interest loan) and report on their compliance with Islam along with information of philanthropy, employees and community. Originality/value – This study provides a valuable contribution to researchers and practitioners, as it extends the understanding of how the narrative disclosures on CSR were produced by IFIs and the influence of religion on CSRD.

Published
2012

94. Mechanisms of Hearing Loss after Blast Injury to the Ear

Author

Cho, Sung-Il, primary, Gao, Simon S., additional, Xia, Anping, additional, Wang, Rosalie, additional, Salles, Felipe T., additional, Raphael, Patrick D., additional, Abaya, Homer, additional, Wachtel, Jacqueline, additional, Baek, Jongmin, additional, Jacobs, David, additional, Rasband, Matthew N., additional, and Oghalai, John S., additional

Published
2013
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96. Can the Private Finance Initiative be used in emerging economies?--Lessons from the UK's successes and failures

Author

Handley-Schachler, Morrison and Gao, Simon S.

Subjects
Project finance -- Usage, Banking, finance and accounting industries, Business
Abstract

The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a largo number of capital projects managed by public sector bodies. The objectives of the PFI included the promotion of greater efficiency and cost control in the management of large-scale projects, the transfer of risks to the sector or organisation best able to manage them and the use of management skills available in different sectors of the economy to improve the effectiveness of publicly funded projects. Success and failure cases of the PFI discussed in this paper give some implications to policy-makers in emerging economies in various areas including risk management, cost of capital measurement and transfer of risks. Overall, there is a need for a greater focus on long term budgets in making decisions about PFI and other methods of public service provision. The question of long term planning is likely to be more complicated in emerging economies with rapid growth rates. For many emerging economics, PFI is a new premise with fundamental differences from conventional public finance, not only in principles, but also in the contract process, risk consideration and decision making.

Published
2004

99. Choriocapillaris evaluation in choroideremia using optical coherence tomography angiography

Author

Gao, Simon S., Patel, Rachel C., Jain, Nieraj, Zhang, Miao, Weleber, Richard G., Huang, David, Pennesi, Mark E., and Jia, Yali

Abstract

The choriocapillaris plays an important role in supporting the metabolic demands of the retina. Studies of the choriocapillaris in disease states with optical coherence tomography angiography (OCTA) have proven insightful. However, image artifacts complicate the identification and quantification of the choriocapillaris in degenerative diseases such as choroideremia. Here, we demonstrate a supervised machine learning approach to detect intact choriocapillaris based on training with results from an expert grader. We trained a random forest classifier to evaluate en face structural OCT and OCTA information along with spatial image features. Evaluation of the trained classifier using previously unseen data showed good agreement with manual grading.

Published
2017

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