Theses/Dissertations from 2021


The effect of environmental costs and factors affecting environmental accounting on firm profitability of publicly-listed industrial companies in the Philippines, Kaycee Nicole E. Acis, Rea Marie B. Diaz, and Abigail Faith B. Javier


The effect of COVID-19 pandemic government response to top global airline stocks’ performance and risk profile as controlled by market returns, Alysson Ace B. Agustin, Marcellin Enrico M. Cruz VII, Ysabelle Mikayla S. Orlino, and Sean Patrick T. Uy


The effects of capital structure on the financial performance of publicly listed commercial banks: Evidence from the ASEAN-5 countries, Ricardo Raphael Alday Atienza, Jasmine Alliah Kiu Bactat, Jamie Angela Lee Chua, and Kristen Kyla Lim Tan


The effect of information system capabilities on medium and large enterprises’ firm performance: A moderated mediation analysis, Chanelle Z. Batin, Johncary Angelo N. Laysico, Quennie G. Robiso, and Francesca Margaret Red M. Santos


A‌ ‌comparative‌ ‌analysis‌ ‌of‌ ‌key‌ ‌financial‌ ‌ratios‌ ‌of‌ ‌Philippine‌ ‌publicly‌ listed‌ companies‌ ‌before‌ ‌and‌ ‌during‌ ‌COVID-19‌, Alec Johnson C. Billan, Jemaiah Lorraine M. Delima, Ram Steven Martin S. Naval, and Magick Dovelyn S. Wee

The impact of adjustment, agency, and political costs on cost stickiness of publicly listed companies in the Philippines from 2009-2019, Angela Bianca N. Catalig, Charles Justin M. Decena, Maria Denise A. Franco, and Ma. Colleen L. Ventura


The effect of value added intellectual coefficient, firm size, and leverage on business performance in the ASEAN-5 service industry, Jessica Maris H. Chen, Sophia Kelly G. Chua, and Alyana Ysabel A. Tan


Cross-country and regional Analyses on the effect of environmental accounting on financial profitability, liquidity, marketability, leverage, and firm value of environmentally sensitive industries across the ASEAN-5, Venz Luis D.M. Delos Reyes, Jovelle Anne T. Laggui, Matthew O. Lagonera, and Rhazelle Teemee S. Lapuz


Analyzing the effect of accountability, government characteristics, and citizen participation on the financial performance of Philippine cities, Lou Brad N. De Nobili, Chelsie Marie D. Gumba, Alexander E. Rodriguez Jr., and James Vincent E. Rodriguez


An event study on the market's reaction on information technology Investment announcements of selected publicly listed companies in the Philippines, Elysia Kallysta R. Falco, Jose Eduardo A. Guillermo, Rafael Angelo A. Laya, and Kyra Isabelle G. Monje


Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study, Javier Francisco B. Laurena, Nicole Elise O. Torres, Jansen C. Kang, and John Andrew C. Andrada

Theses/Dissertations from 2016

A study on the impact of environmental management practices on firm growth of publicly listed companies under the Philippine industrial sector from 2011 to 2015, Ed Norvile John B. Aba, Gean Margaret S. Manalastas, Jenn Mae Clarisse C. San Pedro, and Janneth S. Tee

The effects of ownership concentration on the financial performance of publicly-listed companies in the ASEAN region, Kristina Pauline B. Abesamis, Jiro Nigel Cadungon, Hans Cedric O. Lee, and Ida Frances T. Santiago T.

Factors affecting audit fees of Philippine listed non-financial firms, Miguel Marciano M. Advincula, Rafael Q. Ocampo, Joshua T. Pamaran, and Pramela D. Menghrajani

Propensity in intangible investments: Firm heterogeneity among publicly listed ASEAN consumer discretionary and consumer staples firms, James Paulo G. Agnes, Aaron Cade D. Cariño, Michael Eugene C. Santiago, and Allen Ivan P. Sta. Maria

Recalibration and improvement of the Altman, Zmijewski, and Prophecy model: Earnings management as a predictor of bankruptcy of Philippine manufacturing firm, Eugene C. Aguirre, Noel Christian C. Marcojos, Leomar T. Santiago, and Alyssa Gale D. Valeriano

The impact of corporate social responsibility activities on stock prices of publicly listed companies in the Philippines, Mernard Mae J. Alarilla, Christian Dave A. Ancheta, Anna Marie Grace M. Antonio, and Chelsea Marie Y. Hipolito

The effect of environmental regulations compliance on the profitability of publicly listed manufacturing companies in the Philippines from 2012 to 2015, Klarisse Nicole L. Alba, Jewel Mikey G. Dominguez, Vivian Christine T. Ong, and Patricia Sarah V. Poblete

The impact of liquidity on profitability: An evidence from ASEAN financial institutions for the years 2010 to 2014, Ma. Romelie F. Alcantara, Jesiree Anne R. Chavez, Celine Yzhamae B. Garcia, and Claudine Mae P. Ongsitco

Evaluating the disaster preparedness of SMEs in Metro Manila for disaster recovery and business continuity, Alyanna Alea, Theodore Chan, Jeric Lim, and Krisha Sadornas

The effect of corporate governance and financial statement disclosures on company value: A study on publicly listed firms in the Philippines, Geraldine J. Altamirano, Nicole Denise M. Echanes, Laryza V. Soliman, and Jennica Faye M. Torres

On bank debt substitution: the effect of management conservatism on trade credit, amidst tight monetary policy, Lorenzo Julio E. Ampil; Joshua T. Co,; Nikki Loren S. Libunao; and Ryan Ervin Q. Te

A study on the effects of tax expense surprise on future stock returns under IFRS and US GAAP, Sean Robert L. Andrade; Lyndon Marcus B. Baluyot; Juan Mari Sebastian S. Carino; and Dave, Jose Lorenzo C.

Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries, Jeremy Joie E. Apostol, Aimee C. Cheung, Ma. Angelicca I. Tenorio, and Patrick S. Tsang

A study on the effects of accounting disclosures on firm performance of publicly listed companies in the Philippine Stock Exchange under the food, beverage & tobacco subsector from 2010-2014, Virjilla Therese S. Aquino, Ma Sheikha Sophia B. Cabarles, Johnana Marie T. Co, and Rizza Anne F. Yadao

Factors affecting the performance of students in financial accounting and advanced accounting in De La Salle University, Jennell M. Arellano, Cathleen Jam D. Manalo, Noreen Joyce S. Mayo, and Lady Fatima M. Ocampo

Corporate governance structure and the likelihood of fraudulent financial reporting: A Philippine case, Robert Carl Angelo B. Arrojo, Diane Nicole O. Go, Armae P. Merilleno, and Leilani Joy T. Wee

The impact of firm performance on executive compensation of publicly-listed companies in the Philippines, Claire Anne D. Azucena, Marianne Asha A. Cuadra, Miya Alyanna D. Magno, and Feleo C. Quijano

Earnings quality and corporate social responsibility in the Philippines and China: A multidimensional analysis through earnings management, Paula Alyanna F. Balarbar, Jasmin Faye D. Borja, and Laurence Mitchelle L. Tiglao

The determinants of profitability among publicly listed commercial banks in the ASEAN member states for the period 2011-2015, Paulo Ian L. Barrera, Franchezka Bhea O. Belarmino, Irene Rose P. Racelis, and Paul Isaac M. Sto. Domingo

Firm characteristics and effective tax rate as determinants of capital structure: Empirical evidence from selected Philippine publicly-listed companies, Fay Nadine R. Barroga, Arianna Mae H. Campena, Rafael Roberto P. Carmona, and Janyn Felice T. Chua

The study on the relationships of corporate governance to the financial performance of publicly listed firms in the Philippines, Leah Claire S. Barrozo, April Joyce B. Naval, Angeli Nicole A. Roxas, and Mark Anthony S. Ymana

Governance and performance: An empirical study on the impact of corporate governance on the firm performance of top publicly listed family corporations in the ASEAN region, Maria Diana Cristina R. Batiles, Marri Denyel S. Cordeta, Hazel Joy M. Demagante, and Amal Jayieda A. Panda

The impact of environmental management accounting (EMA) on financial performance of selected Philippine-listed companies in the industrial sector, Gianfranco Miguel V. Bautista, Camil Karen B. Cuenca, Lynne Kirsty A. Ducay, and Jessa Mae Rojo

The impact of corporate related factors on environmental disclosure practices of Philippine listed service and industrial companies from 2013 - 2015, Maria Beatriz G. Blanco, Chastine Grace A. Calapatia, Maricar Ivy R. De Castro, and Aina Jenelle T. Espiritu

The effect of deferred tax expense and discretionary accruals on a firm's tendency to engage in earnings management for the purpose of avoiding an earnings decline and earnings loss, Kim Joshua O. Bolo and Charlene Nicole V. Chua

The impact of eco-innovation on the financial performance of selected public-listed companies in the Philippines in 2014, Ara Dominique E. Caballero, Ronald Emmanuel C. Francisco, Jessica Marie M. Melchor, and Angelika Kristina S. Montejo

A study on the impact of inflation on the performance and profitabilty indicators of publicly-listed companies in the Philippines, Katrina C. Cereno, Charlemagne Sergie V. Laguatan, Carine Valerie C. See, and Janille Yna C. Cupiado

A study on R&D expenditure decisions in developing economies: Tax incentives and earnings, Wilton A. Chan, Jenna Lynne N. Gan, Mishari Rashid M. Lucman, and Frenz Ralph Philip T. Portugal

A study of determinants influencing the adoption of computerized accounting system among small and medium enterprises located in Bacoor City, Cavite, Xiao Mao Chen, Stefannie M. Franco, and Krishna B. Ramchand

A correlational study between the net operating cash flows and profitability of selected commercial banks in the tiger cub economies from 2011-2015, Christine Kelly Y. Chua, Claire Klemaine F. Dela Cruz, Jamaica Dianne G. Sy, and John Christopher O. Tan

The affinity between litigation risk and firm value through accounting conservation of publicly-listed firms in the Philippines : a corporate governance perspective, Clarissa Cristelle S. Chua; Tereynz Paul D. Mendoza; Jan Michael D. Ong; and Carl Matthew P. Payot,.

A financial numbers game: The effects of corporate governance to the practice of creative accounting for publicly listed industrial and service sector companies of the Philippines, Micaella Jazz A. Clemente, Alexander Paul L. Dichupa, Maria Alexandra Anna M. Liong, and Klein Cedric Murvy C. Sze

Assessing the effects of firm profitability, firm characteristics and ownership structure towards environmental information disclosures: Evidence from publicly listed corporations from the industrial sector of the Philippines, Gerald B. Co, Sarah Mae C. Sun, Vanessa Marie C. Tan, and Monica Rose A. Ungson

The impact of organizational growth on a firm's profitability: Evidence from selected Philippine publicly listed non-financial companies for 2011-2014, Ma. Leah Katrina A. Conde, Mary Ann T. Lua, Andrea F. Santos, and Patricia Ericka V. Uy

The relationship between advertising and sales of publicly-listed companies in the ASEAN food industry, Neil Kendrick Y. Co, Jonah Eymard M. Dionola, Jeffrey Q. Jagonos, and Vince Jason L. Siazar

Determining the value relevance of financial instruments on the stock performance of publicly-listed, non-financial companies in the Philippines for the years 2011-2015, Aina Rae L. Cortez, Kyle Gabriel C. David, Jaye Marie C. Martinez, and Karl Geo D. Origeneza

Successful accounting information system adoption: A case study on Philippine SMEs, Joshua Llewelyn O. Crescini, Mikshane Angela S. Lindo, Kim H. Valentino, and Justin David G. Zuñiga

Analysis of the effects of firm size and financial ratios on stock returns: Evidence from the Philippine stock exchange for the period 2011 to 2015, Manuel Luis Cuntapay, Anna Ysabel Gabriel, Ernest Christopher Lao, and Douglas Eric Paguio

The influence of managerial equity incentives and corporate governance on tax avoidance of publicly-listed companies in the Philippines subject to regular corporate income tax, Angelika F. Dalumpines, Pinky Mae. Portugal, Gebran T. Tagapan, and Danielle Brianna G. Tan

The implications of conservative management practices on investment efficiency: An empirical study on Philippine publicly listed firms, Philaine Joie O. De Armas, Hale Berry G. De Vera, Juan Nicollo B. Mondonedo, and Monique Therese P. Mujer

Determining the impact of owner-manager relationship towards the financial performance of ASEAN publicly listed companies for years 2011-2015, Chance Courtney F. De Leon, Alyssa Denise C. Tan, Bianca Kristine R. Talusan, and Jasper Brent Y. Young

The role of regulatory body, culture, and political system in the financial reporting practices of selected ASEAN countries in the pre-ASEAN integration period, Pacifico R. De Paz, Jervin Lexus A. Go, Christian Mark G. Guingcangco, and Stela Marie V. Langga

The effects of compliance on the disclosure requirements of IFRS 7 to cost of equity and stock prices of Philippine listed banks, Luis Miguel T. Dizon, Simeon Joseph M. Mante, Kimberly Anne C. Rodriguez, and Jessica Therese A. Verocel

Determining the impact of corporate governance on real earnings management among publicly-listed manufacturing firms in Malaysia, Indonesia, and the Philippines for the years 2011-2015, Kaye Geozen T. Ebuengen, Hanna Therese V. Ferrer, Iris Joy M. Guiao, and Michael Erven Lyon C. Quisao

The impact of the different dimensions of corporate social responsibility on firm profitability and marketability of shares: A study of selected publicly listed companies in the Philippines for the years 2009 to 2013, Pamela Denise M. Ednave, Shaneena M. Kumar, Jessica Karen R. Roxas, and Carmela Loreena M. Solidum

Study on the relationship between corporate social responsibility (CSR) and tax aggressiveness: An empirical study on ASEAN firms, Pia Joyce DG Escasinas, Jaimeelyn R. Gabaldon, Francis G. Mandap, and Julian S. Tee

A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants, Benedict Thaddeus P. Espiritu, Rafael Augusto S. Macasaet, Allyson Elaine T. Marino, and Francis Carlo C. Rivera

Vector autoregression analysis: Management efficiency, liquidity, profitability ratios and accounting numbers versus stock prices of industrial companies in the ASEAN region, Jose Maria A. Estrellado, Michelle T. Keng, Kristine Camille H. So, and Angelica Anne A. Vermug

Determining the impact of income statement line items on stock returns of publicly-listed companies in the Philippines for the years 2011-2015, Joni Tamara L. Fernandez, Eileen Kayla C. Geronimo, John Carlo D. Macarubbo, and Ma. Luisa A. Uy

A cross-border analysis on the harmonization of sustainability reporting among listed industrial companies from the ASEAN 5, Justine Gem R. Floresca, Andrea Cecilia T. Gorres, Patricia Lorenza D. Gutierrez, and Jericho S. Uy

The relationship between capital structure and the firm's performance of publicly listed industrial companies belonging to the ASEAN community, Franklin Adrian S. Galope, Ian Raymund D. Pabustan, and Kyle Benedict C. Paris

Forensic accounting: Crippling terrorists in the Philippines, Jolly Beth T. Gaw, Christine J. Ong, and Pauline J. Ong

Painting the business green through implementation of environment-friendly practices: Is it worth it?, Mary Lesly A. Hernandez, Pamela Denise L. Ormita, Tricia U. Santos, and Czarina Micaela L. Simon

A study on the early application of international financial reporting standards of selected listed banks in the Philippines: Its benefits and other effects, Patrick T. Ignacio, Beatrice Camille G. Leonardo, Marvin G. Miller, and Toshihide A. Yokoyama

A study on the impact of corporate governance on earnings management and stock price of select publicly listed companies in the Philippines for the years 2011 to 2015, Marco Imperial, Lance Lim, Kevin Rosario, and Jomel Viray

The impact of accounting conservatism on the relationship between earnigs and stock returns, change in operating cash flow and sales of publicly listed companies in the Philippines, Carl Jay A. Lapuz, Sharmaine Crystal R. Lin, Javier Anson M. Santos, and John Edward D. Sevilla

Unmasking shelters: Measuring the tax shelter likelihood of publicly-listed companies in the Philippines, Mary Elyssa Jo L. Lindo, Crystel Janinne C. Ng, Setiel Joyce A. Pacamalan, and Alesandro Rey A. Saavedra

The impact of ethics, corporate governance, and culture on auditor choice: Evidence from the ASEAN countries of the Philippines, Vietnam, Thailand, and Indonesia, Joan Frances I. Malaya, Mireya Aranxa T. Pineda, Gleah Angela V. San Gabriel, and Kimberly A. Sta. Ana

Growing through caring: An empirical study on the effect of corporate social responsibility activities on the profitability of firms in the ASEAN region, Adrian Christian O. Nacachi, Carl Vincent G. Reinante, John Jethro C. Rico, and Lorenzo C. Verde

Theses/Dissertations from 2015

A study on the preparedness of DLSU BSA students for their future accounting profession: insights from interns, alumni and employers, Patrick John V. Abilo, Ian B. Enanoza, Mark Gino A. Pernites, and Alyssa Kaye M. Talledo

The effects of quintuple taxes on market capitalization, Reynald Joshua C. Albano and Chriss Warren Robles

Impact of environmental management accounting on the financial performance of publicly listed mining companies in the Philippines, Nicole Mary D. Alcaparaz, Patrick Ryan Lucien T. Lim, Kerrigan James Roi P. Maulit, and Mikhaila Nadine J. Ticman

Determinants of the prevalence of special items in revenue and expense of Philippine listed firms: Purely accounting or economics?, Camille S.K. Alejandrino, Regine Mae P. Chiu, Ayra Mae S. Fernando, and Jazlynn Hannah C. Wong

Credit policy and managerial competence: A study on the sustainability and loan recovery of registered microfinance institutions in Metro Manila, Marian Joi Alentajan, Lucky Gio Gutierrez, Ana Ivana Ibanez, and Sam Angelo Maducdoc

The mediating role of management accounting practices on the influence of business environment on organizational performance: Evidence from Philippine tourism industry, Kirsten G. Alfaro, Rejeanne D. Ico, Cheyenne Mae N. Lim, and Janelle Antonette F. Quizon

Impact of intellectual capital on profitability and market value in an emerging economy: An inter-company analysis of firms listed in the Philippine stock market, Jerome D. Alvarez, Remielee Jayne B. Bolanos, Alyssa Danica L. Tan, and Samantha Nicole B. Tiu

A study on employability using the USEM model: perceptions of employers and students enrolled in business courses in DLSU, Beatriz Nicole A. Arada, Regina Madelaine R. Samson, Charmaine Therese R. Tan, and Roxanne L. Yu

Diving through the depths of burnout, stress and imminent coping mechanisms among BSA students of DLSU Manila, Natasha Mae M. Arances, John Gemar B. Singian, and Raymond P. Villacarlos

A stepping stone on predictability studies: Discovering the connection between stock returns and selected leading financial measures among Philippine publicly-listed companies in the service sector, Ennah Christel M. Baes, Christina Frances S. Dychioco, Marcus Lawrence L. Que, and Krisha C. See

Analysis on the correlation between stock return and accounting performance measures to predict the most valuable-relevant metric in all publicly-listed companies in the Philippines, Marian L. Baldon, Jenneca Shayenneh G. Ching, Alyana Celina B. Ramos, and Isabella Bianca D. Vasquez

Top performing schools' differentiae: an in-depth analysis of Philippine academic institutions participating in the accountancy board examinations for the years 2010-2014, Francis Dominic V. Bobier, Felyne Angeli B. Gonzales, Jheremie A. Gonzales, and Hannah Franchezka M. Sy

The relationship, role and effects of hope, optimism and goal-setting on the accountancy students' academic performance among top performing schools in Metro Manila, Radelaine Czarina N. Borreta and Thea Lorraine C. Burton

Financial derivatives as an instrument in decreasing a firm's effective tax rate: A study on Singaporean publicly listed firms from 2010 to 2014, Patrick Anthony L. Caldo, Patricia Megan Q. Gutierrez, Ritchelle Anne F. Quiros, and Erika Anne T. Rosales

Predictors of passing the CPA licensure examinations in the Philippines, Anne Janelle G. Camba, Karl Ann D. Miguel, Lynette B. Palasan, and Pamela Roem H. Tolentino

The effect of performance measures on the achievement of goals of selected Philippine companies, Mikaela Marie D. Castillo, Masako L. Iguchi, Stephanie Jes M. Ilmedo, and Brent Matthew O. Ng

The impact of different corporate diversification strategies on the cost of capital : an empirical study on selected publicly-listed firms in the Philippine Stock Exchange, Marvin Joshua B. Chan; Marian Krisandra R. Cruz; ,Alyanna Marie O. Dela Cruz; and Joyce Shedelyn G. Xu

The influence of governance mechanisms to related party transactions of Philippine publicly listed firms: An innerstudy of its impact on earnings quality, Ria Danielle T. Ching, Eunice Doris C. Chung, Kimberly Nicole B. Ng, and Mariah-Rose Rafela S. Ong

Factors influencing the teaching performance of acountancy faculty members in Metro Manila, Vinci Anne L. Co, Joanna Concepcion, Dyan Krysza Janine Liban, and Sharmaine Anne Lopez-Go

Determinants of user acceptance of e-filing and payment system of MSME taxpayers in Metro Manila, Christiane Claire T. Cregencia, Alesis Jemuel P. Dongon, Hilarie Claire L. Julio, and Kristel Mae L. Parungao

Expectations and reality: Discerning the balance between skills and attributes for future accountants as perceived by accountancy faculty members and students within Metro Manila, Paolo John A. Dantes, Marvin Joseph T. Manuel, and Kimberly N. Tumaliuan

A study on the factors affecting the litigation contingency disclosure of the publicly listed companies in the Philippines, Andrea Hilarry L. Dee, Vincent Rafael E. Fajardo, Sally L. Go, and Colleen Grace O. Vidal

Perceptions of accountancy students and faculty of De La Salle University on academic dishonesty using the business fraud triangle model, Michaela Pauline G. Dela Cruz, Airah Nerissa M. Dela Fuente, Donna Mae N. Menes, and Isaiah Marie O. Ursolino

Make me talk: An inter-industry analysis on the effect of company-specific factors on voluntary disclosures of publicly-listed companies in the Philippines, Carmela R. De La Rama, Jason L. Gomez, Carmela Claire G. Salvatera, and Danica Lorena L. Tanuecoz

The factors contributing to topping the CPA Board examination (May 2015 and October 2014), Patricia A. Dionisio, Kathleen Kae Z. Endozo, and Fretziel Grace N. Galaroza

The convergence of accounting and economics: A causal analysis of the relationship between exchange rates and the balance of payments of the Philippines and developed countries, Immy Felyss G. Favorada, Czarina Viele G. Reinante, Jemimah S. Thai, and Kervin Kenrich S. Tsai

An assessment of cloud computing readiness and it processes maturity of listed telecom companies in the Philipines, Jon Benedict C. Gascon, Rowell Nico S. Macalino, Fressan U. Mercado, and Pia Tanya V. Uy

An inter-industry analysis on the impact of level of compliance with Philippine financial reporting standards for small and medium-sized enterprises on firm's financial ratios, Ana Teresa B. Joaquin, Joyce Maxine P. Manansala, Eirene Joy V. Patingo, and Mary Antonette D. Vicente

Factors affecting the internal controls of family owned businesses in Binondo, Myeong Hyeon Kim, Lingyan Lu, Ana Gianelli S. Naguit, and Bianca Joy S. Sebollena

The impact of cost management on the effectiveness of the disaster recovery plan of selected group A public auditing firms in Metro Manila, Philippines, Ericka Breeshia A. Mojares, Jerome Peter L. Noche, Justin S. Paras, and Aikko B. Plata