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:	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
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Institution:	De La Salle University

id	oai:animorepository.dlsu.edu.ph:res_aki-1183
record_format	eprints
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
_version_	1787155629885882368

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

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