This paper looks at one relatively less‐visited issue in market timing: switching investments on common stocks between different stock markets, namely, “intermarket timing”. By employing the stock price data for the period of 1992‐2002 from a developed market, Hong Kong, and two emerging...

Purpose – The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to...

Flesch, Fog and Lix readability formulas were used to measure 32 randomly selected chairmen′s address and footnote passages from the annual reports of some Hong Kong public companies for the years 1986 and 1991. Examines four issues: temporal change in readability levels, influence of...

Purpose – The purpose of this paper is to look into the fate of a troubled initiative in Hong Kong that was developed in the midst of discussions between Beijing and London leading towards the 1997 handover. It sets out to shred new light on the “forecasting gap”: the gap between the...

Purpose – The purpose of this paper is to investigate the way Hong Kong drinkers have internalised the meanings associated with alcoholic beverages and how these meanings influence the motivation to drink. Also of interest was how symbolic meanings and motivations are similar or different to...

Purpose – The purpose of this paper is to determine what can cause dislike of an advertisement's message in Asia. Television commercials were looked at specifically to provide an insight into the construct of advertising dislikeability and how it affects purchase intention and purchase...

Reports on two studies conducted in Hong Kong, one in 1989, the other in 1994, to see if children’s socialization as consumers has changed in the intervening years. Formulates hypotheses, based on the earlier research, that children will receive spending money by the time they are four, that...

Purpose – The purpose of this paper is to examine the effect of topic sensitivity and the research design techniques of forced answering (FA) (i.e. cannot proceed if leave an answer blank) and response options (use of “prefer not to answer” (PNA) option) on respondent motives for...

Purpose – Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk of companies,...

Purpose – The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS‐based information...