Simon S. M. Ho
The Chinese University of Hong Kong
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Publication
Featured researches published by Simon S. M. Ho.
Journal of International Accounting, Auditing and Taxation | 2001
Simon S. M. Ho; Kar Shun Wong
Abstract The primary objective of this study is to test a theoretical framework relating four major corporate governance attributes with the extent of voluntary disclosure provided by listed firms in Hong Kong. These corporate governance attributes are the proportion of independent directors to total number of directors on the board, the existence of a voluntary audit committee, the existence of dominant personalities (CEO/Chairman duality), and the percentage of family members on the board. Using a weighted relative disclosure index for measuring voluntary disclosure, the results indicate that the existence of an audit committee is significantly and positively related to the extent of voluntary disclosure, while the percentage of family members on the board is negatively related to the extent of voluntary disclosure. The study provides empirical evidence to policy makers and regulators in East Asia for implementing the two new board governance requirements on audit committee and family control.
Hepatology | 2004
Simon C.H. Yu; Simon S. M. Ho; Wan Y. Lau; Deacons T.K. Yeung; Edmund H.Y. Yuen; Paul S.F. Lee; Constantine Metreweli
This study aims to compare the therapeutic effectiveness of continuous catheter drainage versus intermittent needle aspiration in the percutaneous treatment of pyogenic liver abscesses. Over a 5‐year period, 64 consecutive patients with pyogenic liver abscess were treated with intravenous antibiotics (ampicillin, cefuroxime, and metronidazole) and randomized into two percutaneous treatment groups: continuous catheter drainage (with an 8F multi‐sidehole pigtail catheter); and intermittent needle aspiration (18G disposable trocar needle). There was no statistically significant difference between the two groups regarding patient demographics, underlying coexisting disease, abscess size, abscess number, number of loculation of abscess, the presenting clinical symptoms such as fever, abdominal pain, and pretreatment liver function test. Although not statistically significant, the duration of intravenous antibiotics treatment before percutaneous treatment was longer with the catheter group, and the change of antibiotics after the sensitivity test was more frequent with the needle group. The needle group was associated with a higher treatment success rate, a shorter duration of hospital stay, and a lower mortality rate, although this did not reach statistical significance. In conclusion, this study suggests that intermittent needle aspiration is probably as effective as continuous catheter drainage for the treatment of pyogenic liver abscess, although further proof with a large‐scale study is necessary. Due to the additional advantages of procedure simplicity, patient comfort, and reduced price, needle aspiration deserves to be considered as a first‐line drainage approach. (HEPATOLOGY 2004;39:932–938.)
Journal of International Financial Management and Accounting | 2001
Simon S. M. Ho; Kar Shun Wong
The recent economic turmoil in Asia has led to a wider recognition of the importance of corporate transparency and disclosures in financial dealings. The objective of this study is to provide comprehensive and up-to-date evidence of current practice and perceived effectiveness of corporate disclosure of listed companies in an emerging economy—Hong Kong. The study compares the perceptions of chief financial officers (CFOs) and financial analysts about a variety of information flow, disclosure and capital market efficiency issues. It also seeks to determine whether there is a perceived need for increased financial reporting regulations and to what extent this and other alternative means might improve market functioning. While both subject groups believed that a majority of firms only adopt a conservative one-way disclosure strategy and the existence of a communication gap, analysts perceived a much higher need than CFOs for increased financial reporting regulations. Neither group thought that enhancing disclosure requirements alone would suffice to close this gap. Instead, they suggested an improvement in the quality of the communication and disclosure processes through means such as choosing more appropriate communication media, formulating a more proactive disclosure strategy, enhancing investor relationship, and voluntarily reporting more information desired by users.
International Journal of Bank Marketing | 1994
Simon S. M. Ho; Victor T.F. Ng
One reason for the slow adoption rate of Electronic Fund Transfer at Point‐of‐Sale (EFTPoS) is that consumers perceive that EFTPoS has a higher level of risk than other traditional payment methods. Makes use of a concept in consumer behaviour and perceived risk to study the differences of consumers′ risk perceptions among alternative payment methods and whether these perceptions will be affected by the size of purchase and EFTPoS usage experience. The major findings are: (1) EFTPoS has the lowest physical risk and highest financial risk, the credit card has the lowest psychological risk and highest time loss risk, while cash has the highest physical risk and lowest performance risk; (2) Physical risk, financial risk and time loss risk for cash payment are significantly higher when the purchase is large, while performance risk for EFTPoS and credit card payment is significantly higher when the purchase is small; and (3) users of EFTPoS have a significantly higher level of perceived financial and time loss ...
The American Journal of Gastroenterology | 2012
Wai K. Leung; Simon S. M. Ho; Bing-yee Suen; Larry H. Lai; Simon C.H. Yu; Enders K. Ng; Simon S.M. Ng; Philip W. Chiu; Joseph J.Y. Sung; Francis Ka-Leung Chan; James Y. Lau
OBJECTIVES:Both capsule endoscopy (CE) and angiography have been recommended as first investigation for patients with acute overt obscure gastrointestinal bleeding (OGIB). However, no studies have directly compared the two modalities in patients with overt OGIB. We compared the diagnostic yield and long-term outcomes of patients with overt OGIB randomized to CE or angiogram.METHODS:Consecutive patients presented with acute melena or hematochezia, but nondiagnostic upper and lower endoscopy, were immediately randomized to receive small-bowel CE or angiography. All patients were monitored for rebleeding and anemia for up to 5 years. Primary end point was the diagnostic yield of the assigned investigation. Secondary end points included rebleeding, further transfusion, readmission for bleeding or anemia, and mortality.RESULTS:A total of 60 patients with overt OGIB were randomized. The mean follow-up was 48.5 months. The diagnostic yield of immediate CE was significantly higher than angiography (53.3% vs. 20.0%, P=0.016). The cumulative risk of rebleeding in the angiography and CE group was 33.3% and 16.7%, respectively (P=0.10, log-rank test). There was no significant difference in the long-term outcomes between the two groups including further transfusion, hospitalization for rebleeding, and mortality.CONCLUSIONS:In patients with overt OGIB, immediate CE has higher diagnostic yield and comparable long-term outcomes when compared with angiography.
Journal of Corporate Finance | 2004
Simon S. M. Ho; Kevin C. K. Lam; Heibatollah Sami
Abstract This paper provides evidence of the association between a firms investment opportunity set (IOS), director ownership, and corporate policy choices. Using a sample of growth and non-growth firms in an emerging Asian market, we find that the IOS theory has significant explanatory power in the financing, dividend, executive compensation, and leasing aspects of corporate policies. Growth firms have lower debt-to-equity ratios and dividend yields, pay higher cash compensation and bonus amounts to their top executives, and finance a higher proportion of their asset acquisitions through operating leases. We also find that director ownership moderates and counteracts the association between IOS and corporate policies. Our results are consistent with contracting theory predictions that high director ownership mitigates the need for incentive or bonus compensation plans in growth firms.
Accounting and Business Research | 1991
Simon S. M. Ho; Richard H. Pike
Abstract The aim of this paper is to report findings from a comprehensive UK survey which covered a wide range of risk handling issues in capital budgeting. The results provide a clear and up-to-date picture of the current practices of risk analysis within 146 large companies. In addition, the relationships between some risk analysis practices and other firm characteristics were explored. Their implications for theory and management, and some possible suggestions to bridge the gap between theory and practice, are discussed.
The Engineering Economist | 1998
Simon S. M. Ho; Richard Pike
ABSTRACT This study examines the influence of a number of key organizational characteristics on the extent of use of risk analysis in capital budgeting. Using factor analysis and regression analysis, the results indicate that managers who use risk analysis more extensively tend to be those who work in organizations that are characterized by greater risk taking, supportive information systems, longer-term incentive schemes, and high socioeconomic uncertainty. Implications for theory and practice are discussed.
Oncology | 2004
Annette Poon; Simon S. M. Ho; Winnie Yeo; Tony Mok
A woman with stage IIIb non-small cell lung cancer (NSCLC) developed disease progression with brain metastases during chemotherapy. Due to unusual circumstances, the patient received gefitinib alone, without the use of corticosteroid treatment or radiotherapy. There was a dramatic clinical improvement within 1 week. Follow-up magnetic resonance imaging of the brain 1 month later showed decreases in both the size and number of brain metastases. The patient remains well 9 months after initiation of gefitinib. It is proposed that gefitinib may have a role in treatment of brain metastases from NSCLC.
IEEE Computer Graphics and Applications | 2011
Dong Ni; Wing Yin Chan; Jing Qin; Yim-Pan Chui; Ingrid Qu; Simon S. M. Ho; Pheng-Ann Heng
A VR-based training system for practicing biopsies simulates ultrasound imagery by stitching multiple ultrasound volumes on the basis of a 3D scale-invariant feature transform algorithm. In addition, a six-degree-of-freedom force model delivers a realistic haptic rendering of needle insertion.