Hong Kong is rewriting its Companies Ordinances to enhance its competitiveness as an international business and financial centre and one of the provisions being reviewed is whether financial reporting standards in Hong Kong should be given legal backing. Contrary to the initial consultation...

Advancements in information technology and graphics software mean that colour graphics are an increasingly important part of the communication of business operations and corporate reporting. Unfortunately, the research literature on the effects of colour graphics on decision performance is...

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may impact on the quality of the decisions made by users. Existing studies in this area have given scant attention to...

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005-2008 when the local...

In China's rapid development, for marketers it is important to monitor views toward advertising to keep up with evolving consumer attitudes and managerial practice. This paper investigates attitudes and beliefs toward advertising among a small sample of Chinese managers in the state sector, and...

The Hong Kong beer market provides a good case study of perceptions towards Western food products in one of these rapidly growing, newly affluent markets of East Asia. As living standards rise, people have begun drinking more imported beer. While the overall beer market has been flat, as in many...

Successful exporting to East Asian markets requires a good understanding of how consumers view products from various countries. But the country-of-origin effect is likely to differ among different segments in any country. The study reported here shows that, for beer, people in different...