Determinants of the prevalence of special items in revenue and expense of Philippine listed firms: Purely accounting or economics?

• Main Authors: Alejandrino, Camille S.K., Chiu, Regine Mae P., Fernando, Ayra Mae S., Wong, Jazlynn Hannah C.
• Format: text
• Language: English
• Published: Animo Repository 2015
• Subjects: Financial statements > Philippines; Misleading financial statements > Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/7696
• Institution: De La Salle University

This paper explores the role of special items in the mismatching of revenues and expenses, and their causes- whether they are due to changes in accounting standards or occurrences of economic events- in selected publicly-listed firms in the Philippines. First, through careful examination of the reve...