Theses/Dissertations from 2015

The determinants and survival of reverse mergers versus initial public offerings in the Philippines, Krishna H. Ramchandani, Dianne S. Santiago, Samantha Joy M. Villacampa, and Jennefer S. Xu

The correlation of financial leverage and other financial measures to systematic risk and to stock return with consideration of different industry classifications: The case of frequently-traded non-financial firms in the Philippine Stock Exchange, Patricia Anne A. Salamanca, Nicolas Michael T. Tan, and Stephanie Grace T. Tan

Theses/Dissertations from 2014

Go online or go broke: e-commerce and operational performance-- a study on Philippine internet retail businesses, Morgan Christian M. Acol, Royce Y. Dy, Angelo Miguel R. Sablay, and Gilbert Charles K. Tiong

Determining the association between technological, organizational, and environmental factors and accounting software adoption of selected SMEs in the City of Lipa, Prince Loirenz L. Adao, Rosemary Noreen C. Alicbusan, Maria Gillene T. Ilagan, and Joshua Manuel U. Magistrado

Study on the impact of IFRS 15 on publicly listed telecommunication companies, Marcus B. Alcantara, Paolo Adrian O. De Castro, John Denison C. Jalova, and Donn EJ P. Yap

The impact of e-banking on the profitability of Universal Banks in the Philippines, Dennis D. Alcaraz Jr., Adrian Mark M. Gomez, and Jan Carlo M. Villanueva

Effects of adopting direct cash flow statements on companys earnings: The study on government owned and controlled corporations (GOCCs) from year 2002 to 2009, Hayden Richard T. Allaguigan, Kimmie D. Ng, Anthony A. Pulhin, and Louise Patricia S. Rey

Exploring the existence of optimal capital structure and its effects on tax arbitrage and shareholder value creation in the Philippine Real Estate Industry, Jan Rizza D. Ang, Shandy Michelle O. Co, Maisie C. Tan, and Jia Andrei R. Telmo

A study on the influence of historical financial ratios towards the adjustment of filing price to final initial public offering offer price among selected publicly listed companies in the Philippines, Jennifer G. Ang; Cheng, Liezl Abigail S.; Juan, Eleanna Mae R.; and Yu, Winnona Claire A.

The impact of accounting methods on earnings quality of publicly listed banks in the Philippines, Ma. Lourdes C. Anol, Michael Jerls S. Rances, Ram Christine C. San Sebastian, and Arianne Joanne U. Sena

What lies ahead developing a fraud prediction model: Application of artificial intelligence methods using firm-specific data and locational factors, Jeneva Marielle B. Apolinar, Jim Ericson B. Kung, Jill Irish C. Ramirez, and Winona C. Rebadomia

A study on the learning style preferences of the De La Salle University, Ramon V. Del Rosario College of Business (RVR-COB) students in relation to their academic performance, Lawrence Oliver G. Aque, Jeremy Jess R. Arizabal, and Stephen Daniel H. Javier

The determinants of firm profitability: An analysis on Philippine publicly listed companies, Franz Nicole R. Arvesu, Kalvin Harris S. Co, and Rex Wilbert L. Rivera

To outsource or not to outsource? a study on the internal audit function sourcing decision of selected businesses in Metro Manila, Mon Reih Asilo, Lew Earvin Manarin, Zean Kristian Razon, and Michael Alfonso Tieng

The relationship between selected determinants of capital structure and cost of capital of publicly-listed firms in the property sector for the year 2008-2012, Sarah Mae K. Aurelia, Maureen Felicia M. Bondoc, Dave Adrian V. Bruzon, and Claudine C. Reyes

A study on the job satisfaction of non-managerial level employees from the top four accounting firms in the Philippines, Patrick Johann G. Bagsic, Steven Lloyd Y. Co, Mark Lester M. Monteclaro, and Niikki Camille C. Tan

A study on the determinants of national government offices performance in the Philippines, Patricia Louise P. Barretto, Karen Lou C. Lim, Tiffany Esmeralda T. Pavon, and Racel G. Yu

The relationship among background variables and students academic performance in basic accounting, De La Salle University, Judith S. Basquinas, Lyndon Pedro Jay B. Melchor Jr., and Baron C. Tan


A study on the preparedness and performance in the workplace of the accountancy graduates of the top three performing universities in the CPA Board Exam in Metro Manila, Stephen G. Bernardo, Chamille O. Cruz, Jose Enrique C. Fontillas, and Erwin Daniel V. Garcia

Corporate diversification, ownership concentration and its relationship with firm performance: A study on ASEAN manufacturing companies, Yesterly C. Cadayona, Eunice Roi A. De Jesus, Nicole Willianne O. Hao, and Ma. Anne Charmaine L. Osal

The impact of corporate social responsibility on financial performance: An inter-industry and inter-country study of selected companies from the tiger cub economies, Michelle Jane B. Calanog, Aaron Dayle S. Cruz, Raisa Lenor Y. Ting, and Melan Anthony A. Yap

Determining the effectiveness of financial decisions made during financial distress through the changes in financial ratios for publicly-listed corporations in Metro Manila, Philippines for the years 2003-2012, Gerald Paul D. Carmona, John R. Del Rosario, Paolo V. Lim, and Jan Carlo P. Santos

The relationship of working capital management and profitability of publicly-listed banking companies in the Philippines (2008-2012), Bettina Francesca L. Cheng, Benigno P. Enciso, and Joshua Eric V. Gleyo

ISO 14001 certification on the profitability of manufacturing companies under the food and beverage industry: A case analysis, Samuel M. Chiu, Monique D. Chua Tay, Khenett R. Puerto, and Hiroshi D. Wakai

A study of the effect of corporate social responsibility on the corporate profitability of selected Philippine companies for the period 2009-2013, Bernisse C. Chua, Sarah Camille G. Dela Merced, Nica Cielo B. Libunao, and Bernadelle Chrisette J. Ong

The nexus between corporate governance structures and investment efficiency of Philippine publicly listed firms: An accounting conservatism perspective, Germaine A. Chuabio, Charles Reginald K. Hwang, and Sharmaine F. Sy

An analysis of the impact of IFRS 7 disclosures on corporate risk management among publicly listed manufacturing corporations in ASEAN countries from 2008 to 2012, Jerome Wayne V. Chua, Eudes Joshan Dural, Ronald G. Libago, and Ana Margarita C. Virata

Correlation among motivational beliefs, learning strategies and academic performance of Bachelor of Science in Accountancy (BSA) students of De La Salle University (DLSU), Jessica T. Chua, Juliane A. Fajanilan, Allan Erikson G. Orro, and Michael Rey R. Ruiz

Effects of macroeconomic, microeconomic and financial ratios on stock price and credit rating of publicly listed companies in the Philippines (2009-2013): Using a time series econometrics and panel data regression model analysis, Marrion Luis A. Cipriano, Joshua Danel N. Leveriza, Joshua Gerard G. Napo, and Lawrence Mark R. Paras

A test of faith: A study on the internal controls of evangelical churches in Metro Manila, Carlo Bryan D.C. Cortez, Francis Mikhael O. Gabriel, Jervin A. Labro, and Marc Jude C. Marcaida

The impact of credit sales management on profitability and liquidity of publicly listed firms in the food and beverage industry in the Philippines (2008 - 2012), Roxanne S. Dalistan, Jennyvine D. Jumagdao, Woolim Y. Kim, and Maria Czarina E. Rama

A study on profit: Man vs. machine the profitability of capital-intensive and labor-intensive firms in the industrial sector of the Philippine stock exchange from 2008 to 2012, Neil Karlo F. Delos Reyes, Janelle A. Racelis, Oona Maria Sarah P. Tan, and Mayumi P. Viado

A comparative study between backward and forward integration: Effects on the overall profitability of publicly-listed companies in the food, beverage, and tobacco industry, Laron Yvette V. De Ocampo, Charles Edward I. Martin, and Reginald T. Zapanta

The determinants of foreign exchange hedging and their effects on foreign exchange exposure and stock return volatility of Philippine publicly-listed companies, Rochelle C. Dichaves, Jahm Mae E. Guinto, Catherine Joy T. Lim, and Jannel Ann O. Serrano

The managerial implications of the changes in PAS19R of employee benefits of publicly listed companies under the property industry in the Philippines, Jethro Valerie F. Encarnacion, John Zigmund S. Lozanes, and Tiffany Ann N. Teng

Tax avoidance and corporate transparency on valuation of Philippine conglomerates and single-entities, Terri Arianne O. Fabico, Jasmine Belle L. Ong, Janice H. Sia, and Jasmine S. Tan

An empirical study on the determinant factors of key management compensation in all publicly listed companies in the Philippines, Maria Angelica T. Fernandez, Sittie Iceyah T. Minaga, Justine Brian M. Santoalla, and Juven B. Verzosa

The relationship between the perceived application of environmental management accounting and the perceived financial performance of universities in Manila, Philippines, Jan Alyssa Denise G. Ferrer, Jeorge Abram L. Guarin, Arriene Yvette L. Rase, and Maria Francesca S. Vergara

Assessing the process capability levels of publicly-listed commercial banks in the Philippines using COBIT 5, Mark B. Gavinio, Frans Joseph Incomio, Timothy John B. Natividad, and David George P. Tan

A panoramic view on offering Bachelor of Science in Accountancy and Management of Financial Institutions as a double degree program in Ramon V. Del Rosario College of Business, De La Salle University, Corinne S. Gohoc, Bernice Janine S. Santos, Virginia Therese C. Soriano, and Harly M. Sy

Predicting significant corporate events through financial ratios: the case of Philippine listed firms, Katrina Fatima N. Joveras, Nadia Kristina M. Ona, Larisa Jane L. Salaysay, and Sophia Manelle M. Uy

Examining if a gap exists between accounting education and accounting practice in Metro Manila: Perceptions from academicians and practitioners, Marya Patricia V. Katigbak, Jenevieve Shaleena G. Limqueco, Beatrice S. Ng, and Kenneth S. Papa

Exercising prudence: The influence of accounting conservatism on the caliber of corporate information environment in the Philippines, Rachel Caroline Leachon, Sedfrey Reyes, Ralph Edward Samson, and Alvin Simon Teng

Impact of changes in discretionary expenses on financial ratios using comparative analysis: The case for Philippine publicly listed firms in the industrial sector, Mervin Bryann G. Ledesma, Elyse O. Lui, Samuel G. Pingol, and Maria Carissa Camille U. Tiam-lee

Bachelor of Science in Accountancy and Bachelor of Science in Legal Management: The prospects on double degree course in the Ramon V. Del Rosario College of Business, De La Salle University Manila, Perry Carl A. Lim, Ma. Christian Marylett O. Sarte, and Jose Rafael L. Villadolid

An empirical analysis on the correlation and impact of equity-based schemes on firm profitability among publicly-listed companies in the Philippines, Kenneth Emerson D. Lopido, John Louis T. Milanes, Fredrick Vince S. Tobillo, and Joeven S. Wu

The effect of selected corporate governance, external audit and audit committee factors on constraining earnings management practice among publicly listed companies in the Philippines, Frances Anne Margaret Madamba, Sheena Marie I. Mesina, Ana Maria Luise S. Raymundo, and Justin Joy A. Sacatin

Should I stay or not? a study on the voluntary exodus of lasallian certified public accountants from public accounting firms, Charrie Grace M. Pablo, Camille Kriza B. Salimbao, Vivien D. Sebastian, and John Paul Q. Ursua

Theses/Dissertations from 2013

Relationship of financial performance measurements to Altman Z-Score: Pharmaceutical industry in selected Southeast Asian countries, Jelline Patricia L. Alojado, Charis Klaire T. Javellana, and Karlene Erika C. Liao

The correlation between the four components of a company's corporate social responsibility and financial performance: The case of selected companies in the food and beverage industry in the Philippines, Mark Gerard C. C. Alvarez, Kim Gerald T. Miranda, and Myles P. Sia

Determinants of firm value investment among publicly listed companies in the Philippines, Mikaela Armina L. Aurelio, Merill Pamela Stephanie S. Chua, Mariel Ernestine M. Mamac, and Keshia R. Ong

Determining qualitative factors of trustworthy computing: A study on Metro Manila online businesses, Arvielotus Grace I. Belga, Hazel M. Billedo, Da Eun Lee, and Reynald Alenn M. Tan

The Impact of derivative use on Philippine Commercial Banks financial ratios, Kevin Joseph Berbano, Justin Coden, Trixie Carmela Gonzales, and Jose Gabriel Sebastian

A Study on liquidity as a determinant of the overall profitability of listed industrial subsectors in the Philippines, Janna M. Buenaventura, Allan Francis S. Dalisay, Elaine A. Franco, and Joan Camille R. Villarosa

An Assessment of the effect of derivatives on firm value and performance geared towards the development of the Philippines derivatives market: The study on Malaysian publicly listed firms between 2008 and 2012, Raphael Luis C. Camposagrado, Jan Neil P. De Vera, and Carlos Oliver G. Garcia

A study on agency costs: The relationship of the free cash flow hypothesis to sales growth and firm performance, Isaac Christopher J. Cancino, John David G. Merin, Justine Jeffrey J. Villareal, and Joseph T. Yapendon

Determinants of earnings management and their effects on the profitability, market, liquidity and activity ratios for publicly listed firms in the Philippines from 2008 to 2012, Kevin Richard U. Canlas, Thomas John P. Naval, Daniel Enrico P. Villena, and Gordon Christian K. Yu

A Causality test on accounting returns and market returns: Evidence from publicly-listed companies in the Philippines from 2007 to 2012, Mark Andrew L. Chiu, Elesia Mae R. Jo, Jose Christopher E. Velasco, and Karen Ann L. Yang

The Relationship between financial leverage and profitability among publicly-listed industrial companies in the Philippines, Arvin Jon B. Cobarrubias, Melissa Angelyn R. Pascual, and Cybelle Y. Yao

Factors affecting the career progression of De La Salle University Certified Public Accountants (2004-2008), Maria Czarina M. Crisostomo, Shanille S. De Castro, and Mary Kristine P. Pinpin

Corporate governance and its impact on firm value and financial ratios: An evidence from publicly-listed companies in the Philippines, Rona Trisha N. Cubilla, Ma. Veronica N. Fajardo, Janine B. Gonzales, and Jeanny Kristin Z. Santos

The Effect of carbon tax on financial ratios and corporate income taxes of firms from the electricity, energy, power, & water sub-sector of the Philippines, Sophia G. Curia, Joan L. Dujali, Veronica Gene H. Erana, and Charmaine Anne A. Picana

A study on the effects of the modular program on the study habits, emotional stability, and physical health of students taking up Bachelor of Science in Accountancy in De La Salle University Manila, Jasmine Abigail F. Dayego, Erin Mia M. Macatangay, Airra Nicole O. Ty, and Shermaine Anne Q. Yu

Corporate characteristics and stock prices : evidence from listed companies in the Philippines, Lina Maria D.S. Domingo, Chester Louie S. Gonzales, Glenn Paolo S. Imperial, and Czarina A. Santos

The extent of technology readiness of business professors in selected La Sallian Schools, Ma. Janina D.A. Francia, Elajnah Gabrielle D. Guerrero, and Milagros Mae B. Villarosa

Factors affecting tax leakages: Evidence from Philippine publicly listed companies, Charmaine Diane L. Go, Andrew Lewis Ephraim M. Leonardo, Jessica C. Ong, and Mary Jane M. Quintos

The Impact of performance of the level of compliance with the Philippine financial reporting standards for small and medium-sized entities under the semi-conductor industry within Luzon, Von Aaron C. Landicho, Honey Marriel H. Magaspi, and Paula Patricia P. Pedroso

Factors affecting executive pay: Evidence from Philippine listed companies, Joanna Mae S. Larin, Roberto Romalio G. Reyes, Danica Marie D. San Diego, and Kim G. Taruc

Audit expectations gap in the Philippines: A perspective from Lasallian business students, Isabel Rose L. Lay, Abigail V. Mañalac, Marie Kathleen K. Uy, and Rio Mei L. Uy

The impact of Philippine financial reporting standard for small and medium-sized entities (PFRS for SMEs) disclosure compliance on the overall performance of Philippine companies under the manufacturing of bakery products group, Charmaine Mae Rose O. Ngo, Jacqueline Rose V. Tom, and Camille Valerie S. Torre

Risk factors and the prediction of fraud in the Philippine setting, Maria Alyssa M. Paredes, Dan Paolo H. Regidor, Joselle Marie R. Reyes, and Natalie Jane L. Yeo

Theses/Dissertations from 2012

Amendments to IAS 17 accounting for leases: Its effects on the financial statements of lessee-airline companies, Patricia Erica V. Acuna, Peter Paul B. Cepe, Jerome A. Francisco, and Donna Kay M. Salao

Developing a fraud occurrence model using quantitative and qualitative factors, Adrienne Kim Aguilar, Adrienne Kim Aguilar, Clarissa D. Ramos, and Ralph Samuel Yu

Perceived effects of paperless audit as a result of implementing computer assisted auditing tools in the effectiveness of selected SEC Accredited External Auditors in the Philippines, Ericka Angeles, Sunshine Bernadette A. Carag, Sunshine Bernadette A. Ilicito, and Ma. Celina J. Leonardo

A Study of Stock Options in the Philippines using the Two-Step Analysis Model, Jennifer Rose B. Ang, Eunice Claire A. Capili, Christine Dina C. Huang, and Jhoana Marie E. Sese

Impact of capital structure on the financial performance of selected publicly-listed real estate firms in the Philippines, Justine Marie R. Angulo, Enrique A. Beltran, Michelle E. Cadauan, and Janelle Anne R. Escriba

The effects of business acquisition to share prices and financial ratios of publicly listed companies under the food, beverage and tobacco industry, Alyssa Lou P. Anteneo, Marianne Bernadette Antolin, Gecelle L. Del Mundo, and Nico G. Garcia

The impact of underwriter reputation on initial public offering Return of Publicly Listed Firms in the Philippines from 1994-2010, Jenina Dominique G. Aparejo, Jamie Lou G. Cuyco, Faith Claudine U. Hussin, and Sheila Mae P. Sese

A study on the relationship between working capital management and profitability of the sugar milling industry in the Philippines, Ena Charleen C. Armonia, Crisha Ivett S. Bolisay, Kamilah Kay Y. Chua, and Vincent Erick D. Kho

An empirical study on the impact of working capital management on profitability of the selected companies included in the list of Philippine stock exchange classified as industrial sector for 2008-2011, Anthony D. Bajacan, Monica Anne C. Fernandez, Min Woo Lee, and Christian Carlo L. Matela

A study on the determinants of capital structure of selected publicly listed firms in the Philippines for the reporting period 2006-2011, Ma. Klaudine G. Barba and Mithelle Hogan O. Go

A study on the relationship of learning approaches and outcomes of BSA students, Candice Bondoc, Lizette Gulle, Nicole Manansala, and Dy Tristell Recato

An empirical study on the impact of the global financial crisis on the relationship of economic value added and return on equity to stock returns: Evidence from selected publicly listed industrial firms, Colene P. Cabaliza, Mark Joseph M. Pe, Kathleen R. Samonte, and Ronald E. Caraos

Stock split versus bonus issue as predictor of firms' profitability and market ratios: An empirical analysis, Cedric Royce F. Caballero, Kelvin Ronald S. Chua III, Aldrich Angelo F. Lee, and Francisco A. Mercado III

An Analysis of the Stability of Selected Listed Philippine Companies Pre- and Post- 2008 Financial Crisis, Raymart Adrian B. Calixterio, Jon Vincent N. Ong, Jose Maria E. Santos, and Aldrin Van P. Sta. Maria

Determining similarities and differences among selected South-East Asian countries: A cross analysis using the nine pillars of networked readiness index, Fritz Julius V. Casama, Kristine Claire M. Hernandez, Alma Angeli D.C. Placido, and Diego Louis D. Tuazon

The case of internet television: An assessment on the accounting practices of media broadcasting companies, Kevin C. Catapusan, Lyle Maxine G. Chua, Almira Joy P. Jota, and Zarah Mae L. Rovero

A comparative study of the ethical behavior of accounting students enrolled in the top five performing schools in Metro Manila, Kevin Andrew Q. Cheng; Diwa, Andrea Marciana B.; Gonzalez, Michael S.; and Turno, Junelle Amara V.

Determining value creation through acquisitions using residual income model approach: Analysis on selected Philippine publicly listed corporations, Lilian Jill P. Cruz, Mary Christine M. Sioco, and Jannine Karen A. Tan

Learning style and academic performance of DLSU BSA students, Regina Patricia M. De Leon, Poula Nikole M. Diongzon, and Maria Camille Katrina M. Ozaeta

The effect of the five dimensions of Corporate Social Responsibility (CSR) on the changes in stock prices of selected publicly-listed mining companies in the Philippines, Rachelle Angelica D. Dilao, Joben Joyce I. Sia, Hazel Valerie N. Sy, and Michelle Kylie Y. Yau

The Association of Accounting-Based Altman Z -Score and PFRS 7 disclosure index to market-based coefficient of variation of stock market returns of publicly-listed companies in the Philippines: A descriptive study of accounting-based and market-based risk measures using quantitative and qualitative analyses, Gabriel Eroy, John Joseph M. Juan, and Rheychel Kitkat C. Medel

Measuring the Impact of Financial Factors on Corporate Restructuring Among Selected Corporations in the Philippines: A Comprehensive Analysis using a Multinomial Logistic Regression Model, Anna Margarita Fernando, Lorenzo B. Guinto, Elizarde J. Landicho, and Allan Jerome L. Yu

A study on the sustainability reporting practices of selected Philippine publicly listed companies based on global reporting initiative's performance indicators and their effect on the share price of the company, Corazon Mary Margaret V. Gatdula and John Francis X. Gue

Heritage Accounting in Selected Government Institutions in Metro Manila: A Focus on the Initial Recognition, Subsequent Measurement and Disclosure of Intramuros Administration, Meryl Clarisse C. Marcojos, Toni Venette R. Picar, and Michelle Phoebe G. Wang

Theses/Dissertations from 2011

Earnings management concerning the impairment of assets: An empirical analysis of Philippine listed companies from 2005 until 2009, Lloyd Kevin C. Abrigo

Determinants of the readiness of auditing firms for a quality assurance review, Rae Marie M. Africa, Nina Liza N. Barlis, Ana Margaret T. Dahilig, and Graziella Valerio

Impact of economic value added (EVA) momentum on change in price-earnings ratio of selected publicly listed companies in the Philippines, Nikko Miguel A. Angsico, Linnet Madelane C. Chan, Paula Bianca F. Patungan, and John Louise T. Tan

A study determining the effectiveness of the course ethics and corporate social responsibility in the moral development of B.S. Accountancy students of De La Salle University, Kate Florence V. Anillo, Ma. Lorna I. Orense, and Jade Weslee C. Sy

A feasibility study on the proposed one-term extension of De La Salle University-Manila's Bachelor of Science in Accountancy Program, Romeo H. Anupol, Florante Christopher L. De Jesus Jr., Earvin Darren L. Lee, and Jose Pocholo C. Sebastian