Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms?

• Main Authors: Cabiltes, Natasha Amber Y., Beltran, Megan Justine Siao, Benito, John Miguel Roger Dela Cruz, Agaton, Gianna Zenovia Domingo, Sauler, Mariel Monica R., Unite, Angelo A.
• Format: text
• Published: Animo Repository 2023
• Subjects: Philippines; PSE; Investments; Conservatism; Finance and Financial Management; Portfolio and Security Analysis
• Online Access: https://animorepository.dlsu.edu.ph/res_aki/182; https://animorepository.dlsu.edu.ph/context/res_aki/article/1183/viewcontent/DLSU_AKI_Policy_Brief__2023_12_018.pdf
• Institution: De La Salle University

Reinstate accounting conservatism in the Conceptual Framework – Our findings should be of interest to accounting standard setters, given the ongoing debate on the necessity for accounting conservatism as a characteristic for useful financial statements after its initial removal from the conceptual f...