The affinity between litigation risk and firm value through accounting conservation of publicly-listed firms in the Philippines : a corporate governance perspective

• Main Authors: Chua, Clarissa Cristelle S., Mendoza, Tereynz Paul D., Ong, Jan Michael D., Payot,., Carl Matthew P.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Business enterprises > Valuation > Philippines; Accounting > Philippinies; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6467
• Institution: De La Salle University

This paper investigates the relationship of litigation risk and firm value through the practice of accounting conservatism of publicly listed firms in the Philippines. First, the paper identifies relevant factors to the explanation of accounting conservatism, a subset of which is the risk of shareho...