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Full-Text Articles in Business
Does The Presence Of Foreign Investors Affect Financial Reporting Quality In Philippine Publicly Listed Firms?, Natasha Amber Y. Cabiltes, Megan Justine Siao Beltran, John Miguel Roger Dela Cruz Benito, Gianna Zenovia Domingo Agaton, Mariel Monica R. Sauler, Angelo A. Unite
Does The Presence Of Foreign Investors Affect Financial Reporting Quality In Philippine Publicly Listed Firms?, Natasha Amber Y. Cabiltes, Megan Justine Siao Beltran, John Miguel Roger Dela Cruz Benito, Gianna Zenovia Domingo Agaton, Mariel Monica R. Sauler, Angelo A. Unite
Angelo King Institute for Economic and Business Studies (AKI)
Reinstate accounting conservatism in the Conceptual Framework – Our findings should be of interest to accounting standard setters, given the ongoing debate on the necessity for accounting conservatism as a characteristic for useful financial statements after its initial removal from the conceptual framework in 2010. While there are arguments that conservatism violates the neutrality of financial reports, further discussions show that conservatism can give a more faithful representation of firm performance (Cooper, 2015; International Accounting Standards Board, 2018).
Philippine Stock Market: What Value Does The Selected Market Information Hold For Filipino Investors?, Edna Delantar
Philippine Stock Market: What Value Does The Selected Market Information Hold For Filipino Investors?, Edna Delantar
Center for Business Research and Development
There is a high level of information efficiency in the stock market. An efficient market adjusts security prices quickly and accurately to new information, without having to digest it for very long. Often, the pace of adjustment is remarkably rapid. This study focuses on the importance of market information as assessed by 250 retail investors in the Philippine Stock Market. The participants have active accounts and engaged in active trading with selected stock brokers and are at least 18 years old and above (or the age of eligibility to open an account with a broker). The gender of the respondents …