Exercising prudence: The influence of accounting conservatism on the caliber of corporate information environment in the Philippines

Date of Publication

2014

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Rodiel C. Ferrer

Defense Panel Chair

Herminigilda E. Salendrez

Defense Panel Member

Aeson Dela Cruz

Abstract/Summary

This paper seeks to discover the effect of accounting conservatism to the corporate information environment of the Philippines. This paper utilizes an empirical measure to gauge the conservative accounting behavior, before integrating the measure for corporate information quality. The model is supported by a theoretical framework that significantly relies on the managers influence to stock prices. Philippine publicly-listed firms are the primary data for this research.

Conservatism has implanted its deep roots in the profession of accounting and financial reporting behavior. Despite its recent removal from the conceptual framework of standard setting bodies, it evidently exists in substance pertaining to accounting standards issued (IAS2 Inventories, IAS16 Property, Plant and Equipment, and etc.). Accounting conservatism still persists to contribute to the quality of financial reports issued by companies. This study stresses the significant effect of this principle to the overall information environment.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU18882

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

iii, 137, 2 unnumbered leaves : illustrations (some colored) ; 28 cm. + ; 1 computer optical disc.

Keywords

Managerial accounting; Accounting theory

Embargo Period

1-7-2022

This document is currently not available here.

Share

COinS