Contrast of perspectives: The role of corporate governance structures on conservative behavior of Philippine publicly listed firms

• Main Authors: Hwang, Charles Reginald K., Leveriza, H. Luigino H., Samson, Ralph Edward C., Sy, Sharmaine F.
• Format: text
• Language: English
• Published: Animo Repository 2013
• Subjects: Self-actualization (Psychology); Corporate Governance; Economics
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/11309
• Institution: De La Salle University

Recent debates and controversies have led to a paradigm shift towards the role of reliable financial reporting in corporate governance. Despite empirical research on the association of corporate governance and accounting conservatism conducted in other countries, these studies remain inconclusive du...