The effect of CEO integrity on accruals quality: A study on the commercial and universal banks in the Philippines from the years 2004-2013

• Main Authors: Lui, Charles David S., Dela Cruz, Stephen Ross M.
• Format: text
• Language: English
• Published: Animo Repository 2014
• Subjects: Chief executive officers > Philippines; Financial institutions > Management; Finance and Financial Management
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/18492
• Institution: De La Salle University

The study establishes a variable measure for chief executive officer integrity (CEO) using causation words found in shareholder letters in the annual reports of the respective banks under the study. The study then relates the integrity proxy with accruals quality to determine if there is a significant relationship between the two variables. The researchers find that chief executive officer (CEO) integrity has no significant relationship with accruals quality. However, the results yielded a significant relationship between chief executive officer (CEO) integrity with bank size, and cash flows from operations and revenue growth with accruals quality, respectively.