Measuring the effect of selected firm characteristics and profitability on corporate governance disclosures among publicly listed companies in the Philippiness
Date of Publication
2009
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Adviser
Mc Reynald S. Banderlipe, II
Defense Panel Member
Herminigilda E. Salendrez
Helen A. Bernados
Abstract/Summary
Disclosures in the annual reports are pieces of information that are useful to the decision-making processes. Due to recent financial setbacks, the corporate governance disclosures in the annual report are indirectly affected. As a consequence, users of the annual reports demand for more information to be disclosed to aid deliberating processes within firms. Due to limited studies in the Philippines regarding the corporate governance disclosures, this study aimed to provide an understanding on how selected firm characteristics influence the corporate governance disclosures of the publicly listed firms in the Philippines. The selected firm characteristics and profitability that this study covered were board ownership, non-executive directors, large audit firms, role duality, diffuse ownership, corporation size, audit committee, nomination committee, compensation committee, board size, and return on equity. Data was obtained from the 2007 and 2008 annual reports of the companies listed in the Philippine Stock Exchange as of year 2009. The study used the corporate governance index in measuring the compliance of the firms with the required corporate governance disclosures. By employing multiple regression analyses the study determined whether the firm characteristics are related to the level of corporate disclosure governance disclosures.
Abstract Format
html
Language
English
Format
Accession Number
TU15963
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
74, [40] leaves : ill. ; 28 cm.
Keywords
Corporate profits--Accounting--Standards; Corporate governance; Disclosure in accounting--Philippines
Recommended Citation
Capistrano, C. A., Faria, K. B., Maranan, M. I., & Ong, B. L. (2009). Measuring the effect of selected firm characteristics and profitability on corporate governance disclosures among publicly listed companies in the Philippiness. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/14702
