FB e-bulletin August 2020

e-Bulletin August 2020

Faculty Secures HK$9.9m of RGC Funding

A total of 19 Faculty research proposals have been awarded HK$9,598,543 from the General Research Fund (GRF) administered by the Research Grants Council (RGC) of Hong Kong for the year 2020-2021. Among them, eight of the proposals belong to the School of Accounting and Finance (AF), ten belong to the Department of Logistics and Maritime Studies (LMS), and one belongs to the Department of Management and Marketing (MM).

Another MM project secured HK$323,700 under the Early Career Scheme (ECS).

Miss Tao Shiyu is Outstanding Student of the Faculty

Miss Anna Tao Shiyu won the Outstanding Student of the Faculty of Business Award for the year 2019 with all-round excellence. She completed her BBA studies this year majoring in Accounting and Finance, and minoring in Applied Mathematics.

Apart from achieving excellent academic results at PolyU as well as during her exchange studies in the UK and summer studies in Canada, Shiyu was actively involved in co-curricular activities and competitions where she demonstrated leadership, commitment, professional and social competence. She also devoted time and effort to serving her peers and caring for the needy in Hong Kong and mainland China.

Tao Shiyu (second from left)

He Tianqi

Miss He Tianqi Comes Third in Young Tax Professional of the Year Hong Kong

Miss Tracy He Tianqi, reading for the BBA (Hons) degree in Accountancy, won the third prize in the Hong Kong final of Young Tax Professional of the Year 2020 hosted by Ernst & Young (EY).

EY Young Tax Professional of the Year is an international competition designed to reward and foster the development of the next generation of tax leaders. This year's Hong Kong competition required participants to do a case study and a presentation on the tax management of an online marketing company.

Accounting and Finance Team is Second Runner-up in PwC Career Plus Challenge

Three students reading for the BBA (Hons) degree in Accounting and Finance formed a team to take third place in Career Plus Challenge 2020 hosted by PricewaterhouseCoopers (PwC). They were Miss Gong Zihan, Miss Chang Chuhan, and Mr Huang Daopeng.

The Challenge invited university students to think about ideal employers and conduct an analysis based on professional firms. It comprised two rounds with the preliminary requiring a research report and the final a problem-solving proposal.

Faculty Awards for Outstanding Achievement

Congratulations to the following members of the School of Accounting and Finance (AF), the Department of Logistics and Maritime Studies (LMS), and the Department of Management and Marketing (MM), on winning Faculty Awards and Prizes for Outstanding Achievement in the year 2019-2020.

Faculty Awards for Outstanding Achievement

Individual Awards
Category	Department	Awardee
Teaching	AF	Dr Jingran Zhao
Research and Scholarly Activities	MM	Dr Shuping Li
Services	LMS	Dr Anthony Pang
Team Award
Category	Department	Awardee
Teaching	MM	Professor Eric Ngai (team leader) Dr Vincent Cho

Faculty Prizes for Outstanding Achievement

Individual Awards
Category	Department	Awardee
Teaching	AF	Mr Philip Chan
Research and Scholarly Activities	AF	Dr Shuran Zhang
Research and Scholarly Activities	LMS	Dr Miao Song
Services	AF	Dr Yue Cheong Chan Dr Lolita Edralin
Services	MM	Dr Robert Wright
Team Award
Category	Department	Awardee
Teaching	AF	Dr Lolita Edralin (team leader) Dr Sudeep Ghosh Dr Weijia Hu Dr Justin Law Dr David Li

Research Insights

Home and Foreign Host Country IFRS Adoption and Cross-delisting
Journal of International Business Studies, 51(6), 1008–1033 (2020)

Kiridaran Kanagaretnam, York University
Xiangting Kong, Sun Yat-sen University
Albert Tsang, The Hong Kong Polytechnic University

This study examines whether and how the mandatory adoption of international financial reporting standards (IFRS) affects a firm's cross-delisting decision. Using a comprehensive sample of international cross-delistings, the authors show that mandatory IFRS adoption in the cross-listing host countries of multinational enterprises (MNEs) increases the delisting propensity of non-IFRS-reporting firms. In contrast, mandatory IFRS adoption in both home and host countries of cross-listing firms decreases the delisting propensity of MNEs in the post-IFRS period. The results of cross-sectional tests further suggest that the increased cross-delisting propensity for domestic GAAP-reporting firms post-IFRS adoption in foreign host countries is more pronounced for firms with a greater difference between domestic GAAP and IFRS. Overall, the results show the differential effects of IFRS adoption in home/host countries of MNEs on their cross-delisting decisions.

Professor Albert Tsang

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