A study on the financial statements reporting practices of Philippine corporations engaged in the mining of metallic ores

Date of Publication

1998

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

Carolina P. Austria

Defense Panel Member

Teresita T. Nadurata
Violeta M. Calanog
Noel N. Espinosa

Abstract/Summary

This study was undertaken to disclose the different financial reporting practices of companies engaged in the minging of metallic ores belonging in the top 7000 companies in the Philippines in 1997.

With the use of descriptive research design, 11 respondents were surveyed to determine if there are significant differences in the financial reporting practices of the companies, the accounting methods used, and whether the basic accounting principles and concepts were applied by the companies in their extractive functions.

The data were analyzed with the use of percentages and content analysis to test the hypothesis and to answer the research problems.

The findings revealed the hypothesis that more than 50% of the respondent-companies have common financial reporting practices proved to be exact and that there are key determinants that may be used in making a set of reporting standards for this industry. The respondents-companies employed common accounting principles and concepts, accounting methods used. Summing it all, no significant differences in the financial reporting practices were spotted in the study."

Abstract Format

html

Language

English

Format

Print

Accession Number

TU11606

Shelf Location

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

Physical Description

79 leaves : ill. ; 28 cm.

Keywords

Mineral industries--Finance; Mineral industries-- Accounting; Mines and mineral resources-- Accounting; Financial statements

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