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...
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oai:animorepository.dlsu.edu.ph:res_aki-11832023-12-20T08:04:12Z Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? 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. 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). 2023-12-01T08:00:00Z text application/pdf 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 Angelo King Institute for Economic and Business Studies (AKI) Animo Repository Philippines PSE Investments Conservatism Finance and Financial Management Portfolio and Security Analysis |
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Philippines PSE Investments Conservatism Finance and Financial Management Portfolio and Security Analysis 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. Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? |
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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). |
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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. |
author_facet |
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. |
author_sort |
Cabiltes, Natasha Amber Y. |
title |
Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? |
title_short |
Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? |
title_full |
Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? |
title_fullStr |
Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? |
title_full_unstemmed |
Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms? |
title_sort |
does the presence of foreign investors affect financial reporting quality in philippine publicly listed firms? |
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Animo Repository |
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2023 |
url |
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 |
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