Theses/Dissertations from 2022


Factors affecting the profitability of universal and commercial banks, thrift banks, and rural and cooperative banks during the COVID-19 pandemic from 2020 to 2021 in the Philippines, Meng Xing Duan


Do R&D tax deductions increase private R&D spending? A comparative assessment on the effects of R&D tax incentives to private R&D spending among publicly listed companies in selected ASEAN member nations, Christian P. Mendoza

Theses/Dissertations from 2021


Effect of corporate governance mechanism on the earnings management strategies: Empirical evidence from publicly listed industrial firms in the Philippines, Cholly Q. Acuin


The effect of corporate governance on profitability, liquidity, and leverage of government-owned and/or controlled corporations in the Philippines, Nissi Josef Dignadice Gulla


Subjective objectivity: The effect of accounting competencies, financial literacy, perceptive considerations, personality traits, and subjective stock market factors on the investment behavior as mediated by investment intention in the Philippine Stock Exchange among certified public accountants, Genevieve Krissle Bravo Mendoza


An empirical investigation on the effects of perceptual and non-perceptual measures on career advancement among managers, directors and partners of the top 6 auditing firms in the Philippines, Emil James P. Tanagon

Theses/Dissertations from 2020


The effectiveness of continuing professional development on the enhancement of certified public accountants' competence: A convergent parallel mixed-methods study, Roxanie C. Calixto


How successful is SOX in promoting corporate accountability: Evidence from listed companies in the United States of America and the Philippines from 2004 to 2012, Christine C. Hui

Theses/Dissertations from 2019


The impact of corporate governance and corporate social responsibility on financial performance among publicly listed companies in the Philippines as mediated by real earnings management, Mia B. Bermundo


How do CPAs think? Thinking styles of certified public accountants in the Philippines using a structural equation model, Donna Mae D. Butac


Impact of environmental accounting on corporate performance of publicly listed industrial and mining and oil companies in the Philippines for the years ended 2013-2017, Michael Jerome C. Dela Peña


The moderating role of board independence, firm size, location, industry type, and company age on the effect of green accounting on financial ratios, abnormal returns, and firm value among selected publicly-listed companies in the Philippines from 2013-2017, Jesica C. Esmeña


The relationship among strategic supply chain management, financial ratios, and firm value and characteristics: An investigation using structural equation modeling, Cynthia G. Fulla

Theses/Dissertations from 2018

The role of corporate social responsibility on the link of real earnings management with financial performance and firm value of publicly listed companies in the Philippines, Rina A. Abner

Internal control of Roman Catholic churches in the Philippines, Amir T. Auditor

Determinants of the income strategy of publicly listed corporations in the Philippines: Does accounting choice matter?, Jessa Mae S. Banse

The moderating role of agency costs on the impact of free cash flow on firm performance: Evidence from the Philippines, Marven T. Bermudez

Effect of environmental accounting on financial performance and firm value of listed mining and oil companies in the Philippines, Jamil C. Carandang

The effect of leadership style of academic leaders on BSA student performance and faculty effectiveness among accountancy schools in Region IX, Armee Jay L. Cresmundo

An empirical investigation on the change in the impact of cost efficiency, sales growth, liquidity and leverage on financial performance after merger and acquisition of selected publicly listed companies in the Philippines, Clarice April Estores

The effect of board characteristics, managerial ownership and top executives characteristics on mitigating earnings management of Philippine publicly listed companies, Cora Marie R. Gonzales

Minimizing negative office politics: An action research on promoting a humane and enabling work community by improving communication, Raffy Niño T. Gutierrez

A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016, Roman Julio B. Infante

What does it take to make a difference: A study on the effect of demographic characteristics and leadership styles of instructional leaders on teacher effectiveness and student performance of BSA schools in Mindanao, Rose Mae S. Langot

The mediating role of earnings management on the relationship of corporate tax avoidance on profitability and firm value of Philippine publicly-listed firms, Joan Mae M. Lugtu

An empirical study on the determinants of tax morale using structural equation model (SEM): A Philippine particularity, Raymond S. Pacaldo

The mediating role of dividend policy on the impact of capital structure and corporate governance mechanisms on firm value among publicly listed companies in the Philippines from 2013 to 2016 using structural equation model, Franklin S. Ramirez

Factors affecting capital structure of publicly listed construction companies in the Philippines before and after the economic boom of the construction industry, Virginia C. Reyes

Theses/Dissertations from 2017

Corporate governance, ownership structure, firm characteristics and their effects on effective tax rate: A study on Philippine publicly listed companies, Robert Aspa

Is IAS 41 relevant?: Representing the fundamental perceptions of selected banana and pineapple companies in the Davao Region, Rhea Jane V. Carpio

The effect on stock price and performance among M&A bidder firms listed in Philippine Stock Exchange for the period 2005 to 2011, Cecille L. Carreon

A study on the correlation of motivation and employee job performance in the BPO industry in Metro Manila, Maria Lourdes Bernadette B. Egargo

Financial management practices of small and medium enterprises in Nueva Ecija, Gaudencio P. Gallardo Jr.

An empirical study on the impact of board mechanisms and diversity on performance and value: The case of publicly listed companies in the Philippines during 2012 to 2016, Ali Zohaib Javed

Impact of selected factors on external audit fees for the case of publicly listed manufacturing and industrial sector in the Philippines, Charlotte Mei L. Lacap

Study on the cause-and-effect relationships among the different perspectives of the balanced scorecard in selected listed firms of the Philippines, Perry Carl A. Lim

Theses/Dissertations from 2015


An empirical study on the impact of earnings management on cumulative abnormal returns of selected publicly listed companies in the Philippines from 2007-2013: Earnings management choice between accounting-based and real activities-based manipulation, Aeson Luiz C. Dela Cruz

Volatility of publicly-listed corporations' stock prices to IFRS prescription of fair value accounting from 2001 to 2013, Alloysius Joshua S. Paril

An empirical investigation of the effects of merger and acquisitions on market and financial performance of publicly listed banks in the Philippines from 1999 to 2008: When two become one, Alger C. Tang

Theses/Dissertations from 2014

The Relationship between environmental activities and firms performance in the Philippine Industrial sector, Emilio P. Augustinus

Theses/Dissertations from 2013


The impact of corporate governance on firm performance on stock price among publicly listed companies in the Philippines 2009 to 2011, Habib Mohammadpoor

The Impact of earnings management on executive compensation among selected industrial publicly listed companies in the Philippines, Zahra Tabrizi

Theses/Dissertations from 2012

The effects of related party transactions on firm performance of Indonesian manufacturing firms, Maria Immaculata Prettyfernandy

Theses/Dissertations from 2011


The effect of capital adequacy ratio to bank performance of the commercial banks in the Philippines using the CAMEL rating model, Jona Lumbao Pangapalan

Theses/Dissertations from 2009

Impact of selected financial and economic variables on stock price of publicly listed banks in the Philippines from 2002-2008, Placido M. Menaje Jr.

Theses/Dissertations from 2008

The impact of selected corporate governance variables in mitigating earnings management in the Philippines, Mc Reynald S. Banderlipe II


The impact of selected corporate governance variables in mitigating earnings management in the Philippines, Mc Reynald Simbajon Banderlipe II


Analyzing accounting ratios as determinants of the LQ45 stock prices in Jakarta Stock Exchange during the period 2002-2006, Agus Arianto Toly

Theses/Dissertations from 2007


Application of accrual and cash accounting: Implications for sales in Metro Manila, Cynthia P. Cudia

Theses/Dissertations from 2006

Revaluation of fixed assets and its effects on the reported earnings of selected companies in the Philippines, William Barja Baltazar

Theses/Dissertations from 2005

Using asset turnover and profit margin to forecast changes in profitability: Evidence for Philippine companies, Roma Santa Rodriguez Estrada


The effect of work experience, educational attainment, age, and differences in school categories of performing schools on the effectiveness of Certified Public Accountants in education, Eva Preciousa G. Poniente-Aquino


The impact of firm characteristics on the extent of financial disclosure in company websites of the top 200 Philippine corporations, Joan P. Sabado

Theses/Dissertations from 2004


The disclosure of social and environmental activities in financial statements and non-financial reports of selected manufacturing firms among the top 500 corporations in the Philippines, Helen A. Bernados


Creative accounting through earnings management as perceived by selected accounting educators in the Philippines, Celia C. Estacio

Theses/Dissertations from 2003


Risk assessment towards formulation of an internal control mechanism for University of San Carlos, Guillermo C. Aviles


An in-depth study on the accounting practices of selected cattle raising companies in Regions X and XI on the measurement of biological assets and financial statement presentation of biological transformation in relation to IAS 41, Margie I. Joyno


The determinants and their influence on the fees charged by non-affiliated auditing firms in Metro Cebu, Beatriz Bandillo Lapus


The impact of implementing environmental management accounting (EMA) on the financial performance of manufacturing firms in Davao City, Leopoldo D. Medina


A study on the incentives influencing the practice of creative accounting in selected business establishments in Davao City, Christie R. Padayogdog


Determinants of the extent of disclosures in financial statements of Metro Cebu Corporations audited by non-affiliated CPA practitioners, Concepcion Rasalan Racaza


An investigation on the extent of implementation of responsibility accounting among laboratory chemical trading firms in Cebu City, Carmen B. Salisid

Theses/Dissertations from 2002

The impact of information content of cash flows statement on stock returns, Gabriel Anto Listianto

Determinants of establishing an audit committee in Philippine Stock Exchange-listed companies, Felomina Manzano

Theses/Dissertations from 2000

An in-depth study on the extent of influence of liquidity, leverage and return on equity on the voluntary disclosure level of listed Philippine banks, Arleigh S. Andaya