Preliminary effect of the global economic crisis on the level of voluntary disclosure of listed firms in the Philippines
Added Title
Effect of global economic crisis on level of voluntary disclosures
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
Elsie N. Velasco
Defense Panel Member
Arnel Onesimo O. Uy
Joy S. Rabo
Abstract/Summary
Voluntary disclosures are important to investors, creditors, and other stakeholders of any company because it provides insight beyond that which required disclosures give. With the ongoing global economic crisis, the stakeholders are especially concerned with its effects on corporate transparency. This study aims to determine the preliminary effect of the global economic crisis on the level of voluntary disclosures. A disclosure index is used to measure the level of voluntary disclosures. The study assessed the indices of each company from years 2005 to 2008 to determine whether there is a significant difference in the level of voluntary disclosure in 2005, 2006, and 2007 from 2008. The study presented evidence that the global economic crisis increased the level of voluntary disclosures.
Abstract Format
html
Language
English
Format
Accession Number
TU15987
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
75 leaves : ill. ; 28 cm.
Keywords
Corporations--Accounting; Financial statements--Philippines; Philippines--Economic conditions
Recommended Citation
Alino, C. A., Encarnado, R. S., Mesina, M. D., & Rodriguez, N. G. (2009). Preliminary effect of the global economic crisis on the level of voluntary disclosure of listed firms in the Philippines. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/14714