Accounting conservatism, profitability, and firm value: Evidence from Philippine publicly listed firms

• Main Author: Mendoza, Tereynz Paul D.
• Format: text
• Published: Animo Repository 2020
• Subjects: Accounting; Corporations—Philippines—Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/10897
• Institution: De La Salle University

This study investigates the conservative accounting practices of publicly listed firms in the Philippines from 2005 to 2015, and whether higher levels of conservatism positively affects the firms’ future profitability and firm value. Using two different measures of accounting conservatism, namely CS...