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

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...

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Bibliographic Details
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:
Online Access:https://animorepository.dlsu.edu.ph/etd_honors/358
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Institution: De La Salle University
Language: English
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