A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016

This thesis attempted to explain the gap between the book value and market value of shares by integrating a supplemental measure of intangibles via the Gu-Lev method. It hoped that by better explaining the economic determinants of firm value, managers will be guided in allocating resources in their...

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Main Author: Infante, Roman Julio B.
Format: text
Language:English
Published: Animo Repository 2018
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Online Access:https://animorepository.dlsu.edu.ph/etd_masteral/5509
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Institution: De La Salle University
Language: English
id oai:animorepository.dlsu.edu.ph:etd_masteral-12347
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spelling oai:animorepository.dlsu.edu.ph:etd_masteral-123472021-01-25T03:03:32Z A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016 Infante, Roman Julio B. This thesis attempted to explain the gap between the book value and market value of shares by integrating a supplemental measure of intangibles via the Gu-Lev method. It hoped that by better explaining the economic determinants of firm value, managers will be guided in allocating resources in their operations. The structural equation models showed that advertising and capital expenditures are determinants of intangibility. This intangibility also explained a certain rate of stock market fluctuation but still calls for a better measurement of the variable. The results open more opportunities to improve the accounting for intangibles to shed light among stakeholders and understand better its effect on the market and operations. 2018-01-01T08:00:00Z text https://animorepository.dlsu.edu.ph/etd_masteral/5509 Master's Theses English Animo Repository Stock exchanges--Philippines
institution De La Salle University
building De La Salle University Library
continent Asia
country Philippines
Philippines
content_provider De La Salle University Library
collection DLSU Institutional Repository
language English
topic Stock exchanges--Philippines
spellingShingle Stock exchanges--Philippines
Infante, Roman Julio B.
A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016
description This thesis attempted to explain the gap between the book value and market value of shares by integrating a supplemental measure of intangibles via the Gu-Lev method. It hoped that by better explaining the economic determinants of firm value, managers will be guided in allocating resources in their operations. The structural equation models showed that advertising and capital expenditures are determinants of intangibility. This intangibility also explained a certain rate of stock market fluctuation but still calls for a better measurement of the variable. The results open more opportunities to improve the accounting for intangibles to shed light among stakeholders and understand better its effect on the market and operations.
format text
author Infante, Roman Julio B.
author_facet Infante, Roman Julio B.
author_sort Infante, Roman Julio B.
title A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016
title_short A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016
title_full A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016
title_fullStr A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016
title_full_unstemmed A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016
title_sort structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed philippine firms from 2012-2016
publisher Animo Repository
publishDate 2018
url https://animorepository.dlsu.edu.ph/etd_masteral/5509
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