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
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
Recommended Citation
Briones, M. T., Chico, G. A., Deang, O. O., & Rosas, M. G. (1998). A study on the financial statements reporting practices of Philippine corporations engaged in the mining of metallic ores. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/14081