A financial numbers game: The effects of corporate governance to the practice of creative accounting for publicly listed industrial and service sector companies of the Philippines

• Main Authors: Clemente, Micaella Jazz A., Dichupa, Alexander Paul L., Liong, Maria Alexandra Anna M., Sze, Klein Cedric Murvy C.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Earnings management > Philippines; Corporate governance > Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6757
• Institution: De La Salle University

Accounting can be inferred as science and art colliding to produce the information. This assumption gives accounting professionals a freedom to foster their creativity in producing financial information as long as it is in compliance with the standards. According to Mulford and Comiskey (2002), the...