Determinants of the income strategy of publicly listed corporations in the Philippines

• Main Authors: Banse, Jessa Mae S., Ferrer, Rodiel C.
• Format: text
• Published: Animo Repository 2020
• Subjects: Accounting > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/1315
• Institution: De La Salle University

The motivation of managers in selecting accounting policy is believed to be beyond the method’s simplicity, ease of implementation, and cost-benefit tradeoff to manage earnings by influencing the treatment of financial information. Anchored on positive accounting theory (PAT), this study examines th...