Assessing accounting conservatism in the property and the food, beverage and tobacco (FBT) industries in the Philippines

• Main Authors: Alba, Herbert Philip C., Dy, Kenneth B., Gan, Andrew Starsky S., Ha, Irish Kristine M.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Accounting; Accounting > Standards > Philippines; Property > Philippines; Food industry and trade > Philippines; Beverage industry > Philippines; Tobacco industry > Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etd_honors/358
• Institution: De La Salle University

This paper examines accounting conservatism in the Property and the Food, Beverage, and Tobacco (FBT) industries in the Philippines with a quarterly dataset from 1997 to 2008. Following Basu (1997 2001), accounting conservatism is defined as the accountants tendency to require a higher degree of ver...