ORCID Profile
0000-0002-5051-6094
Current Organisation
Singapore Institute of Technology
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Publisher: Wiley
Date: 19-09-2016
DOI: 10.1111/IRFI.12101
Publisher: Elsevier BV
Date: 03-2022
Publisher: Elsevier BV
Date: 04-2016
Publisher: American Accounting Association
Date: 02-2017
DOI: 10.2308/IACE-51722
Abstract: In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20 M41.
Publisher: Elsevier BV
Date: 09-2011
Publisher: SAGE Publications
Date: 17-02-2014
Abstract: Our study considers whether ethical investments are also good investments. In contrast with previous studies, we utilize long-run event study methodology to examine abnormal returns associated with firms being included in, and dropped from, the MSCI KLD400 Social Index (MSCI KLD400). We find that there are positive and statistically significant long-run abnormal returns for firms being included in the MSCI KLD400. These abnormal returns are associated with higher shareholdings by institutional investors (who are subject to higher public scrutiny), higher analyst coverage and higher growth opportunities.
Publisher: SAGE Publications
Date: 12-2001
DOI: 10.1177/031289620102600203
Abstract: This paper extends prior research by jointly incorporating market indices, interest rates (both short- and long-term) and spot cross exchange rates, to investigate the relationship among seven Pacific-Rim (Australia, Hong Kong, South Korea, Malaysia, Singapore, Taiwan and Thailand) markets, to changes in financial variables in the US and Japan, We find that the US stock market Granger-caused movements in all the markets being considered and that the Japanese stock market had a significant effect in half of the markets included in the study. Other financial variables play no, or little, part in influencing the markets being studied.
Publisher: Elsevier BV
Date: 08-2015
Publisher: Elsevier BV
Date: 2013
Publisher: Elsevier BV
Date: 11-2015
Publisher: Emerald
Date: 05-09-2016
Abstract: This paper aims to address the question of whether acquiring firm directors trading, prior to a merger or acquisition (M& A) announcement, predicts the share market reaction on M& A announcement. Event studies and cross-section regression were used in this analysis. This paper finds that acquiring firms with no director trading and firms with net director purchases in the 12 months prior to the M& A announcement earn positive abnormal returns. It is also found that share market reaction to M& A announcements is considerably larger for acquiring firms whose directors do not trade relative to those companies with directors who do trade over the prior 12 months. This director non-trading result is further born out in regression analysis. The absence of pre-M& A announcement director trading could reflect lower agency costs for the acquiring firm and this might explain to stronger announcement day effect for this group of firms. The fact that directors choose not to trade in their shares prior to a M& A transaction appears to be viewed as good news by the market. Director trading is value relevant for the acquiring firm and so it is critical that director trading is transparent. To the best of the authors' knowledge, this question has not been addressed in the literature before, particularly the finding for firms with no director trading in the period prior to the M& A announcement.
Publisher: Elsevier BV
Date: 04-2013
No related grants have been discovered for SzeKee Koh.