Exercising prudence: The influence of accounting conservatism on the caliber of corporate information environment in the Philippines

• Main Authors: Leachon, Rachel Caroline, Reyes, Sedfrey, Samson, Ralph Edward C., Teng, Alvin Simon
• Format: text
• Language: English
• Published: Animo Repository 2014
• Subjects: Managerial accounting; Accounting theory; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/10689
• Institution: De La Salle University

This paper seeks to discover the effect of accounting conservatism to the corporate information environment of the Philippines. This paper utilizes an empirical measure to gauge the conservative accounting behavior, before integrating the measure for corporate information quality. The model is suppo...