The effect of CEO integrity on accruals quality: A study on the commercial and universal banks in the Philippines from the years 2004-2013
Date of Publication
2014
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Commerce Major in Management of Financial Institutions
Subject Categories
Finance and Financial Management
College
Ramon V. Del Rosario College of Business
Department/Unit
Financial Management
Thesis Adviser
Tyrone Panzer Chan Pao
Defense Panel Chair
Junette A. Perez
Defense Panel Member
Earl Malvar
Denmark Alarcon
Abstract/Summary
The study establishes a variable measure for chief executive officer integrity (CEO) using causation words found in shareholder letters in the annual reports of the respective banks under the study. The study then relates the integrity proxy with accruals quality to determine if there is a significant relationship between the two variables. The researchers find that chief executive officer (CEO) integrity has no significant relationship with accruals quality. However, the results yielded a significant relationship between chief executive officer (CEO) integrity with bank size, and cash flows from operations and revenue growth with accruals quality, respectively.
Abstract Format
html
Language
English
Format
Accession Number
TU21775
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
1 volume (unpaged) : illustrations
Keywords
Chief executive officers--Philippines; Financial institutions--Management
Recommended Citation
Lui, C. S., & Dela Cruz, S. M. (2014). The effect of CEO integrity on accruals quality: A study on the commercial and universal banks in the Philippines from the years 2004-2013. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/18492
