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)
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...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Animo Repository
2023
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| Subjects: | |
| 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 |
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| Institution: | De La Salle University |
| Language: | English |