Determinants of the income strategy of publicly listed corporations in the Philippines: Does accounting choice matter?
The motivation of managers in selecting accounting policy is believed to be beyond the methods simplicity, ease of implementation, and cost-benefit tradeoff to manage earnings. The use of accounting methods in earnings management is influenced by many factors which are emphasized in the positive acc...
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| Main Author: | |
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| Format: | text |
| Language: | English |
| Published: |
Animo Repository
2018
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| Subjects: | |
| Online Access: | https://animorepository.dlsu.edu.ph/etd_masteral/5827 |
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| Institution: | De La Salle University |
| Language: | English |