by Wong Ting Yu. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 43-45). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / ACKNOWLEDGMENTS --- p.vii / Chapter / Chapter 1. --- INTRODUCTION --- p.1 / Chapter 1.1 --- Objective and Structure --- p.1 / Chapter 1.2 --- Dividends and Dividend Policy --- p.3 / Chapter 2. --- LITERATURE REVIEW --- p.5 / Chapter 3. --- A BRIEF REVIEW OF THE DEVELOPMENT OF THE SHENZHEN STOCK MARKET --- p.9 / Chapter 4. --- PRACTICES OF AND CONSTRAINTS ON SHENZHEN LISTED FIRMS' DIVIDEND POLICIES --- p.12 / Chapter 4.1 --- Legal Constraints on Dividends --- p.12 / Chapter 4.2 --- Stipulations in Company Articles --- p.14 / Chapter 4.3 --- Constraints of Authorities on Dividend Policies --- p.15 / Chapter 4.4 --- Practices of Dividend Policies --- p.17 / Chapter 5. --- A GENERAL BEHAVIOR STUDY ON SHENZHEN LISTED FIRMS DIVIDEND POLICIES --- p.19 / Chapter 5.1 --- Hypotheses --- p.19 / Chapter 5.2 --- Evidences --- p.22 / Chapter 5.3 --- Further Explanations --- p.31 / Chapter 5.4 --- Preliminary Evidence for Market Response of Dividend Policies --- p.35 / Chapter 6. --- A TIME SERIES AND CROSS SECTIONAL COMPARISON AMONG DIVIDEND POLICIES --- p.37 / Chapter 6.1 --- Comparison of Cash Dividends in 1992/1993 --- p.37 / Chapter 6.2 --- Comparison of Cash Dividend Payout Ratio Among Industries --- p.39 / Chapter 7. --- CONCLUSIONS --- p.41 / BIBLIOGRAPHY --- p.43

by Kam Pok-man, Yip Shiu-kwong. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1983. / Bibliography: leaves 62-64.

Pan Wing Wah. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1993. / Includes bibliographical references (leaves 97-102). / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature Review 一 Theory and Evidence / Chapter a. --- Theory Review --- p.7 / Chapter b. --- Empirical Review --- p.42 / Chapter 3. --- Empirical Study: Part I --- p.53 / Chapter 4. --- Empirical Study: Part II --- p.73 / Chapter 5. --- Conclusion --- p.94 / Reference --- p.97

by Tse Yun Sum, Patrick. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1980. / Bibliography: leaf 35.

by Chui Kit Yee, Gloria, Mak Oi Yi. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 76-78). / ABSTRACT --- p.ii / ACKNOWLEDGEMENT --- p.iv / TABLE OF CONTENTS --- p.v / Chapter I. --- INTRODUCTION --- p.1 / Background --- p.1 / Scope of the study --- p.3 / Objectives of the study --- p.3 / Justification of the study --- p.4 / Chapter II. --- CPA FIRMS' EXISTING MARKETING PRACTICES --- p.5 / Service marketing vs. product marketing --- p.5 / Service characteristics vs. product characteristics --- p.5 / Characteristics of professional services --- p.5 / Consumer evaluation of CPA firms' services --- p.3 / Relationship marketing --- p.9 / The Importance of Relationship Marketing to Service Industry --- p.9 / Definition of relationship marketing --- p.10 / Strategies used by CPA firms --- p.11 / Promotional activities of CPA firms --- p.12 / Different practices between CPA firms in Hong Kong and other English-speaking countries --- p.12 / Promotional tools used for existing and potential clients --- p.14 / Chapter III. --- METHODOLOGY --- p.15 / Secondary Data Collection --- p.15 / Primary Data Collection --- p.15 / Exploratory research with CPA firms in Hong Kong --- p.15 / Preliminary Field Research --- p.16 / Descriptive Research --- p.17 / Questionnaire Design --- p.17 / Chapter IV. --- DATA ANALYSIS AND INTERPRETATION --- p.19 / Data Analysis --- p.19 / General Characteristics --- p.19 / Characteristics of External Auditors --- p.20 / Consumer Decision Making --- p.20 / Deloitte louche Tohmatsu --- p.21 / Interpretation of Results --- p.22 / General Characteristics --- p.22 / Characteristics of External Auditors --- p.23 / Consumer Decision Making --- p.24 / Chapter V. --- MARKETING IMPLICATIONS FOR ALL CPA FIRMS IN GENERAL --- p.27 / Marketing Strategies for CPA firms in influencing the selection process of potential clients --- p.27 / Product --- p.29 / Price --- p.30 / Place/Presentation --- p.31 / Promotion --- p.32 / People --- p.33 / Processes --- p.33 / Strategies to sustain clients' satisfaction level --- p.34 / Customer focus --- p.36 / Process improvement --- p.38 / Total involvement --- p.38 / Chapter VI. --- MARKETING IMPLICATIONS FOR DELOITTE TOUCHE TOHMATSU --- p.40 / Data Collected from Market Survey --- p.40 / Marketing in Deloitte Touche Tohmatsu --- p.41 / Competition Analysis --- p.42 / Recommendations to Deloitte Touche Tohmatsu --- p.44 / Marketing Orientation --- p.44 / Situation Analysis --- p.46 / Competition Analysis --- p.47 / Business Environment Analysis --- p.47 / Product Analysis --- p.48 / Marketing Analysis --- p.48 / Marketing Opportunity Analysis --- p.48 / Chapter VII. --- LIMITATIONS --- p.49 / Secondary Study --- p.49 / Sampling Method --- p.50 / Questionnaire Design --- p.51 / Chapter VIII. --- CONCLUSION --- p.52 / APPENDICES / IN-DEPTH INTERVIEW QUESTIONS --- p.53 / PRELIMINARY QUESTIONNAIRE --- p.55 / QUESTIONNAIRE --- p.57 / RESULTS OF DATA ANALYSIS - OVERALL SAMPLE --- p.60 / RESULTS OF DATA ANALYSIS - BIG SIX GROUP --- p.62 / RESULTS OF DATA ANALYSIS- NON-BIG SIX GROUP --- p.64 / RESULTS OF DATA ANALYSIS -DELOITTE GROUP --- p.66 / RESULTS FROM ANALYSIS OF VARIANCE AND CROSS-TABULATION… --- p.68 / DELOITTE'S COMMUNICATION CIRCLE --- p.74 / DELOITTE'S 10 CLIENT SERVICES STANDARD --- p.75 / BIBLIOGRAPHY --- p.76

by Lam Chui Yan, Coris, Lam Tsz Cheung. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 95-97). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF TABLES --- p.v / ACKNOWLEDGMENT --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Background --- p.1 / Objective and Scope --- p.2 / Chapter II. --- METHODOLOGY --- p.4 / Literature Review --- p.4 / Field Studies --- p.4 / Analysis and Conclusion --- p.5 / Chapter III. --- OVERVIEW OF VALUATION METHODOLOGY --- p.6 / Chapter IV. --- VALUATION METHODS REVIEW --- p.8 / Capitalization of Earnings (P/E) --- p.8 / Net Asset value (NAV) --- p.14 / Net Cash flow (NCF) --- p.22 / Chapter V. --- PITFALLS --- p.27 / General Problems Inherent in Valuation Methods --- p.27 / Accounting Policies --- p.29 / Tax Reforms --- p.37 / Asset Valuation Practices --- p.45 / Unification of Foreign Exchange --- p.54 / Legal Issues --- p.55 / Others --- p.67 / Chapter VI. --- CONCLUSION --- p.73 / Combination of Techniques --- p.73 / Range Estimate --- p.74 / "Keep Abreast of ""Surprises""" --- p.74 / Appendix / Chapter I. --- COMPONENTS OF INCOME TO BE EXCLUDED FROM MAINTAINABLE EARNINGS --- p.76 / Chapter II. --- MAJOR FACTORS TO BE CONSIDERED IN ASSESSING THE CAPITALIZATION RATE --- p.78 / Chapter III . --- COMPARISON BETWEEN INTERNATIONAL ACCOUNTING PRACTICES AND PRC ACCOUNTING RULES --- p.80 / Chapter IV. --- COMPARISON OF NEW BT WITH CICT AND THE OLD BT --- p.88 / Chapter V. --- REAL PROPERTY GAINS TAX --- p.90 / Chapter VI. --- MAIN FEATURES OF VALUE ADDED TAX --- p.93 / BIBLIOGRAPHY --- p.95

by Ho Pui Sim, Charissa, Tsui Chi Kei, Libra. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1991. / Bibliography: leaves XI-XII. / Abstract --- p.i / Acknowledgements --- p.vii / List of Exhibits --- p.viii / Chapter 1 --- INTRODUCTION --- p.1 / Chapter 1.1 --- Financial Structure --- p.1 / Chapter 1.2 --- Hong Kong Listed Companies --- p.1 / Chapter 1.3 --- Rationale --- p.2 / Chapter 1.4 --- Financial Structure Theories --- p.3 / Chapter 1.4.1 --- Static Tradeoff Models / Chapter 1.4.2 --- Pecking Order Hypothesis / Chapter 1.4.3 --- Other Models / Chapter 1.5 --- Statement of the Problem --- p.5 / Chapter 2 --- METHODOLOGY AND PRESENTATION OF RESULTS --- p.6 / Chapter 2.1 --- Methodology --- p.6 / Chapter 2.1.1 --- Literature Review / Chapter 2.1.2 --- Survey / Chapter 2.1.3 --- Interviews / Chapter 2.2 --- Study Constraints --- p.7 / Chapter 2.3 --- Presentation of Results --- p.7 / Chapter 3 --- FINANCIAL STRUCTURE DECISION --- p.9 / Chapter 3.1 --- Background of Respondents --- p.9 / Chapter 3.2 --- Static Tradeoff vs. Pecking Order and Other Models --- p.9 / Chapter 3.3 --- Preference for Sources of Funds --- p.10 / Chapter 3.4 --- Term to Maturity of Debts --- p.13 / Chapter 3.5 --- Organization of Financing Decision --- p.14 / Chapter 4 --- SPECIFIC FINANCIAL STRUCTURE MODELS AND PLANNING PRINCIPLES --- p.14 / Chapter 4.1 --- Specific Financial Structure Models --- p.16 / Chapter 4.2 --- Financial Planning Principles --- p.19 / Chapter 4.3 --- Perception on Market Efficiency --- p.21 / Chapter 4.3.1 --- Impact on Financing Choice / Chapter 4.4 --- Information Contents of New Stock Issues --- p.23 / Chapter 5 --- SECTORAL ANALYSIS --- p.24 / Chapter 5.1 --- Static Tradeoff vs. Pecking Order and Other Models --- p.24 / Chapter 5.2 --- Preference for Sources of Funds --- p.25 / Chapter 5.3 --- Term to Maturity of Debts --- p.27 / Chapter 5.4 --- Financial Planning Principles --- p.28 / Chapter 5.5 --- Financial Structure Models Inputs --- p.30 / Chapter 6 --- ASSET SIZE ANALYSIS --- p.33 / Chapter 6.1 --- Static Tradeoff vs. Pecking Order and Other Models --- p.33 / Chapter 6.2 --- Preference for Sources of Funds --- p.34 / Chapter 6.3 --- Term to Maturity of Debts --- p.35 / Chapter 6.4 --- Financial Planning Principles --- p.36 / Chapter 6.5 --- Financial -Structure Models Inputs --- p.38 / Chapter 7 --- FINANCING DECISIONS AND OTHER SOURCES AND USES OF FUNDS --- p.42 / Chapter 7.1 --- An Overview of Findings --- p.42 / Chapter 7.2 --- Implications of Findings --- p.42 / Chapter 7.3 --- Contrast with the Findings of Pinegar and Wilbricht --- p.43 / Chapter 7.4 --- Impact of Business Nature --- p.43 / Chapter 7.5 --- Impact of Asset Size --- p.45 / Chapter 8 --- CONCLUSION --- p.47 / Chapter 8.1 --- Objectives of the study --- p.47 / Chapter 8.2 --- Summary of findings --- p.48 / Chapter 8.2.1 --- Sectoral Analysis / Chapter 8.2.2 --- Asset Size Analysis / Chapter 8.2.3 --- Comparison between the Findings in Hong Kong and US / Chapter 8.3 --- Implications and Assessment of Findings --- p.51 / APPENDICES --- p.I / Chapter Appendix 1 --- Cover Letter / Chapter Appendix 2 --- Financial Structure Questionnaire / Chapter Appendix 3 --- Business Nature of Respondents / Chapter Appendix 4 --- Asset Size of Respondents / Chapter Appendix 5 --- Financial Structure Models Used By Respondents / Chapter Appendix 6 --- Market Efficiency Perceptions / Chapter Appendix 7 --- Events of Mispricing / Chapter Appendix 8 --- Pearson's R Correlation Between Market Efficiency Perceptions and Importance Assigned to Inputs / BIBLIOGRAPHY --- p.XI

by Chan Shet Hung, Suzanne, Ma Yuk Lun, Yu Sai Hung. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 64-67). / TABLE OF CONTENTS --- p.ii / LIST OF ILLUSTRATIONS --- p.iv / LIST OF TABLES --- p.v / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Objectives --- p.1 / Scope of Study --- p.2 / Literature Review --- p.3 / Methodology --- p.6 / Sources of Data --- p.6 / Statistical Measurement --- p.6 / Chapter II. --- CONCEPTUAL FRAMEWORK --- p.8 / Regulatory Requirements for Dividend Payment in Hong Kong --- p.8 / Other Factors Affecting Dividend Policies --- p.9 / Common Dividend Policies --- p.10 / High Dividend Payout Policy --- p.10 / Constant Payout Ratio Policy --- p.11 / Constant Dividend Payment Policy --- p.12 / Low Dividend Payout Policy --- p.12 / Residual/Passive Dividend Policy --- p.13 / Chapter III. --- FINDINGS AND ANALYSIS --- p.14 / Overall Trend --- p.14 / Economic Growth and Market Performance Trend --- p.14 / Earnings and Dividend Trend --- p.15 / Analysis By Industry: Finance and Banking --- p.16 / Industry Operating Environment --- p.16 / Earnings and Dividend --- p.17 / Industry Norm Dividend Policy --- p.19 / Analysis of Representative Company in Industry --- p.19 / Analysis By Industry: Property --- p.22 / Industry Operating Environment --- p.22 / Earnings and Dividend --- p.23 / Industry Norm Dividend Policy --- p.24 / Analysis of Representative Company in Industry --- p.25 / Analysis By Industry: Congomerate Enterprise --- p.28 / Industry Operating Environment --- p.28 / Earnings and Dividend --- p.29 / Industry Norm Dividend Policy --- p.29 / Analysis of Representative Company in Industry --- p.30 / Analysis By Industry: Industrial --- p.33 / Industrial Operating Environment --- p.33 / Earnings and Dividends --- p.34 / Industry Norm Dividend Policy --- p.35 / Analysis of Representative Company in Industry --- p.36 / Analysis By Industry: Hotel --- p.38 / Industry Operating Environment --- p.39 / Earnings and Dividends --- p.34 / Industry Norm Dividend Policy --- p.41 / Analysis of Representative Company in Industry --- p.42 / Analysis By Industry: Utilities --- p.44 / Industry Operating Environment --- p.44 / Earnings and Dividends --- p.45 / Industry Norm Dividend Policy --- p.47 / Analysis of Representative Company in Industry --- p.48 / Chapter IV. --- CONCLUSIONS --- p.50 / Most Popular Dividend Policy --- p.50 / Statistical Analysis Result --- p.53 / APPENDIX --- p.55 / BIBLIOGRAPHY --- p.64

by Chan Tse-Kit, Chau Wing-Hong. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1996. / Includes bibliographical references (leaves 41-44). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / ACKNOWLEDGMENTS --- p.v / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- OBJECTIVES --- p.4 / Chapter III. --- LITERATURE REVIEW --- p.5 / Chapter IV. --- DATA SAMPLE AND SOURCES --- p.10 / Chapter V. --- METHODOLOGY --- p.11 / Chapter VI. --- LIMITATIONS --- p.16 / Survival Bias --- p.16 / Time Lag --- p.16 / Change Financial Year End --- p.17 / Chapter VII. --- SAMPLE SUMMARY STATISTICS --- p.18 / Number of Samples --- p.18 / Sample Characteristics at Year 0 (Listing Year) --- p.19 / Implications --- p.19 / Chapter VIII. --- SUMMARY RESULTS --- p.20 / All Samples/No Segmentation --- p.20 / ROA --- p.20 / Profit Margin --- p.21 / Assets/Turnover --- p.21 / Current Ratio --- p.22 / ROE --- p.23 / EPS --- p.23 / Summary --- p.23 / Segmented by Assets Size in Year -1 --- p.25 / RQA --- p.25 / Profit Margin --- p.26 / ROE --- p.27 / EPS --- p.28 / Summary --- p.29 / Segmented by Major Shareholders' % Share in Year 0 --- p.30 / ROA --- p.30 / Profit Margin --- p.31 / ROE --- p.32 / EPS --- p.33 / Summary --- p.33 / Chapter IX. --- FINDINGS --- p.34 / Decline in Operating Performance --- p.34 / Asset Size --- p.36 / Relation between Managerial Ownership Retention and Operating Performance --- p.37 / Debt Reduction --- p.37 / Chapter X. --- RECOMMENDATIONS TO INVESTORS --- p.38 / Read the Prospectus Carefully --- p.38 / Be Aware of the Pattern --- p.39 / Chapter XI. --- CONCLUSIONS --- p.40 / BIBLIOGRAPHY --- p.41 / APPENDICES

by Chan Tsz Fai. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 128-136). / Abstracts in English and Chinese. / ABSTRACT --- p.iii / 撮要 --- p.v / TABLE OF CONTENTS --- p.vi / LIST OF TABLES --- p.x / Chapter CHAPTER I --- INTRODUCTION --- p.1 / Chapter CHAPTER II --- LITERATURE REVIEW --- p.6 / Contemporary IJVs in China --- p.6 / Prior Analysis of IJV Partnership and Performance --- p.9 / Definition of JVs Partnership --- p.9 / Performance --- p.10 / Relationship between Partnership and Performance --- p.10 / Japanese Investment in China --- p.12 / IJVs Problem in China: A Global Perspective --- p.15 / Cultural Differences --- p.16 / Language Barrier --- p.18 / Cross Cultural Negotiation Style --- p.19 / Management Style --- p.20 / Government Policies --- p.22 / Disparate Management Style between Foreign-Chinese IJVs Partnership --- p.23 / Chinese Enterprises with Foreign Exchange Shortages --- p.25 / Lack of Strong Technology Base of Chinese Enterprises --- p.26 / Inadequate Infrastructure Support --- p.31 / Hong Kong Firms' Advantage in Interconnecting Economic and Socio-Cultural Systems between the East and the West --- p.35 / The Role of Hong Kong Companies: the Source of Boosting the Competitive Advantage of Future Foreign-Chinese Joint Venture --- p.35 / Intermediary Organization --- p.37 / Hong Kong: as an Economic Center for Trade and Investment to China --- p.40 / The Japan --- p.41 / China --- p.42 / "Opportunities, Geographical Location and Human Factors have Brought About Hong Kong's Unique Status and Role in China's Opening Up" --- p.42 / "Similarity Between Hong Kong, China and The West (Japan)" --- p.43 / Trade Policy --- p.43 / Language --- p.44 / Geographical Proximity --- p.44 / Infrastructure --- p.45 / "Similarity in Cultural Systems Between Hong Kong, China and the West" --- p.45 / Why the Intermediary Organization Formed: The Theory of International Trade in Intermediary Services --- p.50 / Decentralization and Intermediation --- p.51 / Hong Kong Firm as a Facilitator --- p.52 / Chapter (1) --- Hong Kong as a Local Conduit/Gateway to the Local Market --- p.52 / Chapter (2) --- Hong Kong as a Location for Different Kind of Firms --- p.56 / Chapter (3) --- Hong Kong as a Training Center for Foreign and Chinese Expatriates --- p.57 / Chapter (4) --- Hong Kong as Versatile Chinese Experts for Both Foreign and Chinese Firms --- p.59 / Chapter (5) --- Hong Kong as a Source of Availability of Professional Firm --- p.60 / Chapter (6) --- Hong Kong as a Trading and Infrastructure Center of China Trade --- p.61 / Hong Kong as a Financier --- p.62 / Chapter (1) --- Hong Kong Firm as the Leading Role in Syndicating Loans --- p.64 / Chapter (2) --- Hong Kong Firm as an Investor --- p.65 / Hong Kong firm as Packager and Integrator --- p.66 / Technological Propensity --- p.67 / Flexible Response in Their Strategies --- p.68 / Packaging and Integration Capability --- p.68 / Hong Kong as a Trading Partner --- p.69 / Chapter (1) --- Hong Kong as a Supply Source of Commodities-Domestic Export to China --- p.70 / Chapter (2) --- Hong Kong as a Consumer of Chinese Goods --- p.72 / Hong Kong as Middleman --- p.73 / Significance of Entrepot Trade (Re-export) --- p.73 / The Prospect of the Hong Kong Firms as a Middleman --- p.74 / Summary --- p.75 / Chapter CHAPTER III --- HYPOTHESES DEVELOPMENT --- p.79 / Hypothesis 1 --- p.83 / Hypothesis 2 --- p.85 / Comparison of IJVs' Performance in Non-metropolitan Regions against Metropolitan regions: Do Hong Kong Firms Really Help the Japanese and Chinese IJVs --- p.85 / Hypothesis 3 (a) --- p.87 / Hypothesis 3 (b) --- p.89 / Hypothesis 3 (c) --- p.91 / Chapter CHAPTER IV --- RESEARCH METHODOLOGY --- p.93 / Sample --- p.93 / The Database of Japanese Entries --- p.93 / Measurement --- p.95 / Dependent Variables --- p.95 / Independent Variables --- p.96 / Subsidiary Type --- p.96 / Regional Variable --- p.97 / Chapter CHAPTER V --- DATA ANALYSIS --- p.99 / Chapter CHAPTER VI --- FINDING AND DISCUSSION --- p.103 / Evaluation of Hypotheses --- p.103 / Interfirm diversity and Performance --- p.104 / Local Familiarity and Performance --- p.105 / Challenges to Hong Kong firms as an Intermediators --- p.108 / The Short-sight of Hong Kong Manufacturers --- p.113 / Chapter CHAPTER VII --- CONCLUSION --- p.119 / Implication of Hong Kong Enterprises --- p.120 / Implication for Theory Development --- p.122 / Limitations --- p.123 / REFERENCES --- p.128