Purpose: This study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand. Design/methodology/approach: Environmental disclosures in annual reports and sustainability reports of 108 listed companies for the...

This paper attempts to identify the 'real offshore' by analyzing the regulatory systems and business structures of Hong Kong and Singapore; and distinguishing the two jurisdictions from classic tax havens. It argues that these jurisdictions are genuine offshore financial centers with value in...

This essay quantitatively investigates several possible foundations for environmental sustainability, as measured across countries with varying geography, development patterns, social customs, and political arrangements. We first test two central hypotheses about the roles of democratization and...

The Tracker Fund of Hong Kong, the first launched exchange-traded fund in Asia except Japan, aims to track the performance of the Hang Seng Index. This article examines the fund's characteristic via investigating the intraday and intraweek patterns of the fund's premiums. Empirical results...

An Exchange-Traded Fund (ETF) aims to track the performance of market indices. This article examines the performances of 15 worldwide ETFs across bearish and bullish markets over the period 1999 to 2007. The results indicate that ETFs always provide higher returns in a bullish market than in a...