Determinants of the Income Strategy of Publicly Listed Corporations in the Philippines

• Main Authors: Banse, Jessa Mae S., Ferrer, Rodiel C.
• Format: text
• Published: Animo Repository 2020
• Subjects: Positive Accounting Theory; Accounting Choice Motivation; Structural Equation Modeling
• Online Access: https://animorepository.dlsu.edu.ph/apssr/vol20/iss2/7; https://animorepository.dlsu.edu.ph/context/apssr/article/1302/viewcontent/RA_206.pdf
• Institution: De La Salle University

The motivation of managers in selecting accounting policy is believed to be beyond the method’s simplicity, ease of implementation, and cost-benefit tradeoff to manage earnings by influencing the treatment of financial information. Anchored on positive accounting theory (PAT), this study examines th...