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Theses/Dissertations from 2023

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An assessment of e-wallet adoption among the finance employees of selected Philippine government agencies, Janina Mae E. Aborot, Ryan Joshua M. Dela Rosa, Donna Mae A. Galang, and Patricia Marie G. Pabello

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The determinants of profitability of all publicly listed construction companies in the ASEAN-5 from the years 2019-2021, Elian Justin Acierto, Mark Christian Lim, Ron Miguel Rivera, and Palm Eric Rosario

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Building a sustainable future through taxation: Examining the effect of taxation on the achievement of sustainable development goals (SDGs) in developed and developing countries in Asia and Europe, Danielle D. Aguirre, Ma. Josenie Kate U. Dellova, Alyssa Rose M. Pascua, and Kurt Zyvyl M. So

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Exploring the susceptibility of fraudulent financial reporting among government-owned and/or controlled corporations in the Philippines using fraud risk factors with the moderating effect of corporate governance, Lorian Aliana Polintan Alcaraz, Abbygail Cuevas Condenuevo, Alexandra Nicole Manaig Perez, and Xyrelle Joyce Torreliza Tejoso

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Self-perceived licensure examination preparedness of DLSU graduating accountancy students under non-traditional learning: An explanatory sequential design, Erin Angela Pang Alfonso, Herald John Bernardino Castro, Regina Bernadeth De Guzman Dela Cruz, and Regina Leigh Cruz Lacson

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The effect of sustainability reporting on the financial performance and firm value among publicly listed firms in the Philippines in 2019 and 2020, Martin Jiro S. Alix, Kyle Sidney C. Co, Carl David M. Hernandez, and Arwenna Mae T. Sarmiento

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Career readiness of graduating BSA students of De La Salle University - Manila in industry 4.0, Micah Ela A. Aman, Justine Keith D. Dela Cerna, Camille Patrice L. Orpilla, and Carl Abhram P. Pascua

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The effects of case-based pedagogy on the academic performance of DLSU BSA students as mediated by student engagement and satisfaction, Joyce Anne Amoroso, Danica Marie Carpizo De Guzman, Jay-ar Carias Guyena, and Feliza Rasine Melad Teñoso

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The use of generalized audit software by Filipino external auditors: Impact of GAS features and actual usage, Cyrus John B. Andin, Gregorio Rafael D. Herrera, Enrico T. Nitura, and Chad Andrei M. Salazar

Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms?, Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, and Siegwald K. Yap

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Taking up space: An intersectional approach on the corporate experience of accounting professionals in the Philippines, John Paul T. Aquino, Reghis Fel H. Atienza, Samantha Nicole L. Leonardia, and Cristine Loraine M. Magsipoc

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Firm-specific characteristics as a mediator in the effect of corporate governance on dividend policy before and during the COVID-19 pandemic among publicly listed Philippine companies, Marcus Gabriel A. Aquino, Giancarlo C. Itaralde, Alyssa Frances C. Jopson, and Michaela Louisse P. Zamora

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Understanding undergraduate accounting students' future intention to engage in sustainability accounting: The case of De La Salle University — Manila, Frances Yzabel B. Aranas, Vivian Gayle Sweetcyl C. Haw, Manuel Thomas S. Granada, and Rheanne Angelica J. Mendoza

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Effectiveness of DLSU pure online integrating courses in the CPA board exam performance during the pandemic period, Stephanie Ann M. Asuncion, Patricia D. Mojica, Ynna Louise O. Rabaya, and Gillian Nina E. Salazar

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The impact of corporate governance on the performance of Philippine government-owned and/or controlled corporations for the period 2018-2021, Alessandra Romana J. Aurello, Claire Madison C. Chua, and Dana Abigail L. Ong

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An analysis on the effect of accounting practices and accounting controls on the business performance among micro-, small-, and medium-scale enterprises (MSMEs) in Quezon City, Philippines, Cara Julia Ching Baldovino, Caira Andrea Peran Husmillo, Jose Dominick Favis Lim, and Patrick Joseph Villegas Maglanque

Effects of learning and teaching dimensions on experiences during DLSU’s online learning modality: Opportunities for curriculum change, Joanna Marie S. Bello, Rance Trevor K. Tan, Fritz Michael C. Viclar, and Ethan Duane P. Yeban

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Accounting standards and frameworks consolidation for reporting net-zero in energy companies of ASEAN-5, Rakel Mari F. Bermejo, Paul Ishmael P. Molato, Guia Louise A. Morales, and Micah Benilde T. Tan

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Preconception vs. cognizance: The perception of DLSU BSA undergraduates towards the accounting profession before and during college education, Gennise Bernadette T. Betita, Raven I. Dela Cruz, Elyzza Anne B. Romanes, and Kim Barbara S. Tolosa

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Optimizing the transitionary breakthrough for a sustainable future of accountancy education: The influence of blended learning experience to the Industry 4.0 readiness of graduating accountancy students, Ericka C. Bilango, Kyle Justin H. Gan, Gillian Ira C. Lim, and Grainne T. Ong

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Portfolio performance analysis in the ASEAN-5: Assessing bitcoin as a safe-haven investment and its effect on the performance of a diversified portfolio during the start of the COVID-19 pandemic, Roy Alberto Valenzuela Bonitez, Jessica Rose Sy Cheng, Sacha Angela Gabriel De Ocampo, and Katrina Jerica Carmelo Lui

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The effect of budgeting and costing practices on the financial performance of small and medium restaurants in San Fernando City, Pampanga, Missy Tayao Borja, Christine Anne Liu Españo, Kirsten Grace Daquial Orda, and Lorraine Angeline Roy Touzo

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The mediating effect of internship satisfaction on the relationship between OJT factors and career intention among DLSU BSA students and graduates, Ava Janelle Mercado Briones, Gabrielle Ann Reambillo, Kazandra Erika Franz Apao Vargas, and Nikki Ysabel Niu Yeung

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Evaluating the balanced scorecard perspectives: A study of selected Philippine flour milling companies, Angeleen Buban, Caryl Kate Leang Sy, Stephanie Dy Poon, and Al Carney Eleazar Lim Chua

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A comparative study on conceptual-based and experiential-based learning of accounting information systems as evaluated by different measures of effectivity, Jasmin Alaine R. Cai, Azel Randall P. Chua, Jeraldine Nicole C. Chua, and Aleeza Jnaica U. Liu

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The mediating effect of financial restatement on corporate governance and investor confidence of publicly listed firms in the Philippine Stock Exchange index, Sherrina Cano, André Jefferson G. Lim, Chyna C. Tomas, and Mary June B. Valenzuela

The moderating effect of audit quality on the relationship between environmental, social, and governance scores and corporate financial performance of listed companies in the ASEAN-5, Michaela Nicole U. Cheng, Aimee Joyce Y. Gepte, Sheena Nicole U. Jabile, and Daniel Patrick T. Manabat

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From professional to pupil: Demystifying tax education in De La Salle University’s BS Accountancy Program through students’ perceived professional skills and practitioners’ experience, Dominique Letisha Yu Chua, Erika Isabel Virginia Santos Martirez, Mikaela Joan De Guzman Tangco, and Alaina Carlize Centeno Tria

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Accountancy as a career choice: The effect of influences on the intention to pursue professional accounting qualifications among current junior and senior BSA students in DLSU as mediated by interest in accounting, Jill Geraldyn L. Chua, Kate Hannah G. Enriquez, and Gerardine A. Garcia

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Impact of business strategies on tax avoidance of publicly listed companies (PLCs) in the Philippines: The moderating role of corporate governance, Tyron Jasper Li Chua, Margarita Christalyn Maulion Cortez, and Hans Mackenzie Dy Uy

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Perception of DLSU-M accounting students on SMEs in the food and beverage service industry in the city of Manila that adopts sustainability accounting practices before and during the COVID-19 pandemic, Cleo Claire B. Cobankiat, Janella Bianca T. Siruno, and Jeryl S. Sy

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A comparative study on the effectiveness of purely online and hybrid learning modes on the academic performance and learning experience of accountancy students in taxation courses of De La Salle University – Manila: A cross-sectional study, Julliana Grace Cua, Cherry Catherine Ng, Vanessa Bernadette Patricio, and Chance Aiseah Ramos

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A study on the impacts of expectations, motives, and preparedness on the academic performance of DLSU freshman accountancy students, Janna Kaye Citron Cuenca, Rogenelle Anne Argao Delos Reyes, and Evangeline Kizza Marie Tankiang Manotok

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Assessing the impact of greenhouse gas emissions on corporate performance of oil and gas companies worldwide from 2019 to 2021, Luis Raphael S. De Guzman, Francis Philip D. De Leon, Jose Ricardo M. Fajanilag, and Bryan Miguel D. Tiamsim

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The accountancy faculty shortage: Exploring an intervention to influence accountancy students' intention to pursue an academe career, Veronica Anna S. Dela Cruz, Jasmine Elizabeth K. Lin, Dominic N. Narag, and Julius Raphael I. Tenorio

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The effect of the corporate governance of Philippine GOCCs on the issued annual audit opinion, Shannen Mari C. dela Pasion, Jhanca Mariz B. Baldovi, Jackie Riole J. Untalan, and Anne Margareth G. Limsico

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The nexus among intrinsic motivation, extrinsic motivation, ASEAN Economic Community readiness, and International Education Standards competencies using a moderated-mediated model: A test of self-determination theory by Deci And Ryan (1985), Trisha Anne B. Dimailig, Honey Pearl P. Fernandez, Janica Ryaine T. Marquez, and Samantha Glo C. Revita

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The moderating effect of firm visibility on the impact of corporate social responsibility on firm financial performance in Asia-Pacific publicly listed companies: A comparison between sensitive vs. non-sensitive industries, Kathrina S. Duyan, Audrey Lei T. Tan, Chennylle P. Verzosa, and Christine Mel C. Viernes

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The impact of green initiative announcements on the stock prices of selected publicly listed companies in the food and beverage industry in ASEAN-5, Samantha Nicole Fernandez Eguia, Angela Mikaella Baltazar Ferrer, Chikara Jane Sancho Grijaldo, and Nathaniel Adrian Ng Yanos

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A study on the adoption of quick response (QR) code payments among micro and small enterprises in the City of Manila as mediated by the behavioral intention to adopt and moderated by age and income level, Jan Marie S. Espinosa, Ma. Maien B. Quiambao, and Vhianne Robie Mae V. Ramos

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The application of accounting prudence on upper tone management (UTM) of publicly listed service companies in the Philippines through the interpretation of financial profitability and management discussion & analysis (MD&A), Seth Rafael V. Feliciano, Clarissa Jae P. Lapan, Samantha Therese S. Piñgol, and Danielle Anne S. Potenciano

Beyond four walls: The effects of non-Curricular Activities Involvement on the Academic Performance of the De La Salle University Bachelor of Science in Accountancy Students, Erin Maxine C. Gallardo, Marc Zacchary C. Ram, Christian Jansen A. Supera, and Frances Anne G. Toong

The demographic, educational, economic, and social factors affecting the farm record-keeping activity of smallholder rice farmers in Pampanga, Philippines, Sharlynne Michelle C. Go, Chawne Hannah G. Gosyco, Claire Danielle C. Ng, and Kyllah Nicollaine M. Tumang

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The effect of different community development activities as corporate social responsibility (CSR) programs to company profitability in the property industry of the Philippines for the period of 2019-2022, Kristina Melisa E. Hamoy, Ma. Bianca N. Lazo, and Cezar Jerome O. Pana

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The impact of aircraft capacity utilization on bankruptcy probability before and during Covid-19: Evidence from publicly-listed airlines in Asia, Europe, and the Americas from 2002 to 2021, Trisha T. Huang, Leane A. Lin, and Joseph Regalado A. Siscar

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The effect of internship dimensions on the experience of De La Salle University Bachelor of science in accountancy students, Bernard Adrian Y. Lu, Gamaliel Loim L. Niño, Carlos Miguel M. Raflores, and Andrew Wynford A. Sua

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The impact of perceived factors on the intention of accounting professionals to use robotic process automation for accounting functions in the Philippines, Riam Levi A. Magalonga, Clarisse Antoinette M. Quodala, Allyana Jorge P. Rivamonte, and Jason Chong V. Sou

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Sector level analysis: Impact of environmental, social, and governance performance on financial performance, stock performance, and firm value in Asia pre-and during the pandemic, Clarissa M. Piamonte, Ferdinand C. Panganiban Jr., Immah Jeanina L. Pesigan, and Jazehl Joy G. Valdez

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The effects of bootstrapping potential, attitude, self-efficacy on the relationship between risk aversion and entrepreneurial intention among De La Salle University Accountancy students using moderated mediated analysis: A test of theory of planned behavior, Alexa Nicole L. Rosauro, Katrina B. Chioson, Sofia F. Gaspar, and Reizza Mae R. Necesito

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The moderating role of board gender diversity on financial reporting transparency and stock returns: A study on publicly-listed firms in the Philippines before and during the COVID-19 pandemic, Michelle Andrea Santos, Marianne Ivy B. Estanislao, and Daniella Marie Espiritu Leonida

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Lifestyle habits and study habits predict academic performance in hybrid modality of 4th-year Bachelor of Science in Accountancy students at De La Salle University - Manila, Shannen Virginia Antonio Silvino, Roel Vincent Burca Boreta, Mari Felicity Abril Lopez, and Geoffrey Ivan Laxama Roaring

Theses/Dissertations from 2022

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The effects of eco-efficiency on the profitability of ASEAN-5 companies from 2017-2019, Angelica Sarah E. Abad, Alexandra Uniss Q. Geniebla, Sabina Allen C. Ma, and Allen Joshua F. Olaño

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The impact of ESG ratings on the firm performance of listed companies in the ASEAN-5, Arvin Marion Barroga Abaniel, Sophia-anne Marie Lavarez Domingo, Mike Alvinjay Ramos Jarin, and Josef Marcelus Igle Villanueva

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ASEAN stock market reaction on the issuance of green bonds, Margaret L. Agarao, Gabriel Kean T. Ebeo, Richard Allen A. Jimenea Jr., and Victoria Elizabeth P. Yason

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An empirical study on the effect of tax aggressiveness on financial performance and firm value with moderating role of corporate governance: Evidence from the Philippines, Jose Gabriel Delgado Aggabao, Jean Shairah Pia Horario Lectura, and Wesley Charles Sy Sam Tan

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Before the next normal: How voluntary ESG reporting affects stock performance and trading among publicly-listed companies in the Philippines — An event study, Loren Andrea P. Alcaraz, Michel Ann A. Calapatia, Alia Isabella M. Joaquin, and Doris Wu

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A comparative study on the effectiveness of De La Salle University-Manila's old and newly revised accountancy modular programs using selected factors of effectiveness, Marc Christopher Gache Alelis, Grace Anne Ericka Gadia Lui, Roniel Jiggy Kalaw Malañgen, and Charlene Grace Keh Tiong

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The effect of corporate social responsibility, dividend policy and capital structure on firm value among selected Asian banking institutions during the scope of the COVID-19 pandemic, Ryann Kristoffer Soy Ang, Sharrie Mae Co Lao, and Anne Margarette Ventura Ong

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Factors affecting the reporting of audit supervisors upon discovery of false sign-off among small and medium accounting firms in Metro Manila, Philippines, Irish Stacey Alano Arugay, Justine Alannah Gonzales Cruz, and Rodante Antonio Simbe Jr.

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The impact of online distance learning on the work readiness of De La Salle University (Manila) bachelor of science in accountancy students, Raphael Joseph Camilo Atmosfera and Cheziel Lyn Gallon Cabacungan

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The influence of fraud pentagon model on academic dishonesty of accountancy students in an online setup from the perspective of accounting educators as differed by the educators' gender, Tricia Nathalia J. Avila, Alyssa Amor B. Manigbas, Jose Raphael R. Miranda, and Joan Setias

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The art of accounting: Business students’ perspectives on the ethicality of the creative accounting practice, Vincent Raven B. Baldomero, Monica Joyce S. Chua, and Shermaine Kayle C. Chua

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Academic self-efficacy among graduating accountancy students during the COVID-19 pandemic: A convergent-parallel mixed methods study, Nell Charisse Ameera M. Bejasa, Rayhanah N. Decampong, Nikka Allyson D. Gue, and Pauline Sharry S. Tiu

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An analysis on the bidirectional causal relationship between ESG performance and corporate financial performance of publicly-listed companies under sensitive industries in the ASEAN-4 emerging countries, Sophia Marie Regencia Beltrano, Sophia Rose Samonte Follosco, Ronnie Angelic Oliva Saraza, and Jewel Almodiel Vinson

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The moderating impact of regulatory policy formation, corporate governance, and economic development on the relationship between the accounting environment and control of corruption in ASEAN countries, Vishal Bhagia, Colleen Monica K. Chiu, Jean Nicole L. Ng, and Bianca Alanis Ysabel C. Redulla

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Assessing the self-efficacy of accounting professors from universities and colleges within the city of Manila in relation to the transition to online distance learning due to COVID-19 pandemic, Kashmir Jansen Oba Burgos, Mikaelle Angelica Banares Perez, Janne Emile Robellon, and Ma. Samantha San Juan Valero

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A qualitative assessment of the business continuity practices of selected ASEAN banks in response to the COVID-19 pandemic, Hillary Anne V. Carbonel, Danica R. Manabat, Batrix Marie B. Perocho, and Alyssa Vienesse C. Tan

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The effect of attitude, subjective norms, perceived behavioral control, and personality on the career decisions of accounting professionals in the Philippines as mediated by behavioral intention: A test of theory of planned behavior by Ajzen, Cheri Mae H. Claveria and Rochelle O. Nabos

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The effect of corporate governance characteristics on selected financial ratios and firm value before and during the COVID-19 pandemic among publicly listed companies in the Philippines, Joebert L. Co and Danielz Rafael B. Javilinar

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The impact of key audit matters and firm performance on investor reaction: An empirical study on the Philippine stock exchange index from 2016 to 2019, Bianca Mae S. De Castro, Carmella Grace R. De Leon, Leiana Aika L. Go, and Erin Chelsea Y. Llobrera

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Meeting expectations: A phenomenological study on the gap between the ICT competencies of BS Accountancy ID 117 graduates from De La Salle University and ICT competencies prescribed by the International Accounting Education Standards Board, Kurt Lewis O. Dela Cruz, Lance Mikhail Jason A. Go, and Laureen Macy C. Ong

An analysis of the factors influencing the audit opinion of cities in the Philippines during the COVID-19 pandemic, Pamela Grace Villavicencio Dela Cruz, Elyza Sophia Ramos Ladines, Frances Harriet Lituanas Lim, and Irish Giorgia Cuento Valera

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An alignment study of the Bachelor of Science in Accountancy program in the Philippines, the International Education Standards, and the Certified Public Accountant Licensure Examination: Basis for curriculum reforms, Pauline C. Dela Peña, Caitlin Gail O. Rodil, Carl Fredrick P. Sayson, and Richmond Lloyd S. Young

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A content analysis on the comment letters to IFRS IC: Accounting for cryptocurrencies, Jan Josef D. Domingo, Ronin J. Galido, Gabriel Angelo J. Jon, and Mark G. Rizada

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The moderating effect of corporate social responsibility on the impact of COVID-19 on stock prices of selected Philippine publicly listed firms, Maraiah L. Fernandez, Alexander G. Gallamos, Jasteen Maer Panganiban, and Jaela Marie M. Talisic

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Assessing the implementation of excise tax on sweetened beverages on manufacturing companies in the Philippines: Basis for tax reforms, Francesca Glen Esteban Gacal, Francesca Beatriz Agamata Reyes, Mireah Kyra Molina Wong, and Dominique Bianca Uy Yap

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An analysis of the effect of board characteristics and the pandemic on sustainability performance among emerging markets, Ma. Beatrice Emmanuelle Z. Garcia, Ryen Keith Nibungco, and Ana Ysabelle T. Valenova

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An event study on the effect of the COVID-19 pandemic on stock price of publicly listed companies in the ASEAN-5, Jasper Salvio Jesswani, Lance Nitzcel Padilla Kho, Nica Franze Tan Lino, and Julian Franco Balcita Mejos

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The effect of audit committee charateristics on audit fees and audit opinion with moderating effect of audit committee gender, James Adrian T. Lai, Denise Allyson D. Ng, Jillian Mitziko C. Limqueco, and Park Jinyeong

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A multiple-group analysis on the moderating effects of remote auditing on the internal audit effectiveness of government-owned and or controlled corporations in the Philippines and its determinants, Christine Paola D. Lorenzo, Peter Ernest C. Mallari, Romeo Neil N. Manlangit, and Kelly Junine C. Yu

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Effect of service sub-sector vulnerability due to the COVID-19 pandemic enhanced community quarantine on the cumulative abnormal returns of service firms listed in the Philippine Stock Exchange with disclosure tone as a moderating variable, Micah Jaye R. Maristela and Benelli Policarpio Tuazon

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Future-proofing the accounting information systems profession: Prospects of a double degree bachelor of science in accountancy and bachelor of science in accounting information systems programs aligned with model curricula in De La Salle University-Manila, Carla Sofia T. Padilla, Katrina Louise C. Reyes, Henrico Gustav Mikhail P. Sanchez, and Monique Ellenor L. Sy

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Accounting information vs. financial market information in explaining stock returns: Evidence from publicly listed non-financial firms in the ASEAN-5 stock markets from 2010 to 2020, Roseanne N. Roque, Marielle Lissette U. Sarmiento, Yanesah Ann L. Tumambing, and Mary Gabrielle Eligius A. Yap

Theses/Dissertations from 2021

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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

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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

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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

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The moderating effect of ownership structure between the relationship of corporate social responsibility and firm performance in the ASEAN-5, Mari Luis Augustin T. Avila, Katherine Ann J. Fernandez, Louise Kyle V. Ngo, and Dave Johann Y. Tan

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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

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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

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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

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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

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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

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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

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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

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