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

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

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...

Full description

Saved in:
Bibliographic Details
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
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: De La Salle University
Description
Summary: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 framework in 2010. While there are arguments that conservatism violates the neutrality of financial reports, further discussions show that conservatism can give a more faithful representation of firm performance (Cooper, 2015; International Accounting Standards Board, 2018).

Similar Items