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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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:
PSE
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
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Institution: De La Salle University
id oai:animorepository.dlsu.edu.ph:res_aki-1183
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spelling 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
institution De La Salle University
building De La Salle University Library
continent Asia
country Philippines
Philippines
content_provider De La Salle University Library
collection DLSU Institutional Repository
topic Philippines
PSE
Investments
Conservatism
Finance and Financial Management
Portfolio and Security Analysis
spellingShingle 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?
description 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).
format text
author 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?
publisher Animo Repository
publishDate 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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