The application of accounting prudence on upper tone management (UTM) of publicly listed service companies in the Philippines through the interpretation of financial profitability and management discussion & analysis (MD&A)

• Main Authors: Feliciano, Seth Rafael V., Lapan, Clarissa Jae P., Piñgol, Samantha Therese S., Potenciano, Danielle Anne S.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Corporations—Philippines—Accounting; Financial disclosure—Philippines; Profit; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/70; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1097/viewcontent/The_Application_of_Accounting_Prudence_on_Upper_Tone_Management__.pdf
• Institution: De La Salle University

This study determined how accounting prudence is related to the use of tone management by those holding managerial positions within a company. An analysis using profitability ratios and the Management Discussion & Analysis (MD&A) portion of the SEC 17-A filings for the fiscal years 2017 to 2...