Financial statement users’ perceptions on the extensiveness of note disclosure of publicly-listed companies in the Philippines

• Main Authors: Abitria, Celine, Cristobal, Regina, Reyes, Leon, Robles, Christian, Tubay, Jerwin B.
• Format: text
• Published: Animo Repository 2019
• Subjects: Financial statements—Philippines; Disclosure in accounting—Philippines; Finance and Financial Management
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/11248
• Institution: De La Salle University

The notes to financial statements disclose relevant information to existing and potential investors and other stakeholders for the purpose of decision-making. Relevant users have the capacity to comprehend the information given in these financial statements. However, throughout the years, there had...