Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Philippines (10)
- Poverty (9)
- Corporate governance (8)
- Entrepreneurship (8)
- Inequality (5)
-
- Sustainability (5)
- COVID-19 (4)
- Capital structure (4)
- Inflation (4)
- Innovation (4)
- ASEAN (3)
- ASEAN+3 (3)
- China (3)
- Cointegration (3)
- Community-based monitoring system (3)
- Corporate social responsibility (3)
- Culture (3)
- DSGE (3)
- Earnings management (3)
- Financial performance (3)
- Fiscal policy (3)
- Gender (3)
- Indonesia (3)
- Labor migration (3)
- Monetary policy (3)
- PLS-SEM (3)
- Philippine Accounting Standards (3)
- Philippine Financial Reporting Standards (3)
- Productivity (3)
- Profitability (3)
- Publication Year
- Publication
- Publication Type
Articles 271 - 300 of 302
Full-Text Articles in Accounting
A Comparative Analysis Of The Entrepreneurial Styles Of Second, Third, And Fourth Generation Overseas Chinese And Filipinos In The Philippines, Gerley Q. Po
DLSU Business & Economics Review
This study used the multiple case study research approach and presents a comparative analysis of the similarities and differences in entrepreneurship styles among second, third and fourth generation overseas Chinese and Filipinos in the Philippines. Specifically, it aimed to compare the entrepreneurs’ entrepreneurial characteristics, leadership styles, and value orientation. The results indicate that the two groups are heterogeneous even though they operate business in the same country. However, slowly, the influence of Filipino culture is seen in the fourth generation overseas Chinese. The study hopes to provide new generation of entrepreneurs insights on entrepreneurial styles that need to change to …
Human Resource Management Practices: Drivers For Stimulating Corporate Entrepreneurship In Large Companies In The Philippines, Divina M. Edralin
Human Resource Management Practices: Drivers For Stimulating Corporate Entrepreneurship In Large Companies In The Philippines, Divina M. Edralin
DLSU Business & Economics Review
Leading companies in the Philippines have realized that nurturing an entrepreneurial culture through the implementation of various strategic human resource management (HRM) practices will enhance their firm’s ability to gain competitive advantage and achieve superior performance. This study attempted to determine the degree to which various HRM practices stimulate corporate entrepreneurship and which HRM function is the most significant driver of corporate entrepreneurship (CE) in large companies in the Philippines. Findings reveal that the companies are extensively implementing different practices related to HRM functions that cultivate CE. Employee relations, training and development, and recruitment and selection HRM functions are found …
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
Nigeria’S Debt Overhang (1960-2005): A Critical Revisit, Solomon A. Adebola
DLSU Business & Economics Review
A general global trend up to the 1980’s has been for nations to rely substantially on external loans and aids for economic sustenance and technological development. This is particularly true for less developed countries (LDC). Unfortunately for these LDCs, their debts have gone beyond the countries’ capacity to repay. The debts have, for many such developing countries, been on a perpetual geometrical increase. Such countries have ended up with a debt overhang, with its detrimental impacts on the countries’ economic growth and social development. This research note gives a treatise on the theoretical framework of a debt overhang, and a …
Exploratory Market Survey Of Tuba In Tacloban City, Arturo Pacho
Exploratory Market Survey Of Tuba In Tacloban City, Arturo Pacho
DLSU Business & Economics Review
This research note explores the market condition of tuba in Tacloban City in the Philippines. It examined the market viability of tuba as a source of income for small retailers as well as coconut farmers. To determine whether there is any commercial value to tuba, and to what extent, a survey was made on the type of tuba sold, the price it is sold for, the quantity sold, the age of tuba, and the source of tuba. This report provides basic information as to the commercial value of tuba to small store retailers in the city.
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 S. Banderlipe Ii
DLSU Business & Economics Review
Given the increasing importance of corporate governance in the Philippines, this study attempts to explain the role of selected governance variables related to a company’s board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modified measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board are significant enough to limit the incentives for earnings management. Moreover, firm size and return on assets were identified to have explanatory significance among the controlling factors.
Towards An Innovation Model In Teaching Management, Ernesto L. Bumatay
Towards An Innovation Model In Teaching Management, Ernesto L. Bumatay
DLSU Business & Economics Review
This study discusses an innovation to management teaching called Learning-Activity-Based Experience Model (LAB-E Model). The perspective is that the entire learning process in a course will be experienced through sets of activities designed by the faculty. These sets or clusters of problems and activities are unique to the contents and objectives of the course as well as to the varying needs and capabilities of the students. Through management activities created and designed by the faculty, learning takes place. This innovative teaching model incorporates other common teaching methodologies which include small group presentation, facilitated discussion of cases, and lecture-discussion approach.
Input-Ouput Analysis Of The Key Sectors In Philippine Carbon Dioxide Emissions From A Production Perspective, Rachel C. Reyes
Input-Ouput Analysis Of The Key Sectors In Philippine Carbon Dioxide Emissions From A Production Perspective, Rachel C. Reyes
DLSU Business & Economics Review
The study computes the carbon dioxide emissions of the Philippines for the period of 2000 to 2006 and applies a production perspective input-output analysis to identify the key sectors whose value-added growth were responsible for the increase in emissions of the country and those that exhibited increased sectoral emissions from overall income growth. Power generation turned out to be the primary sector while cement manufacture, wholesale/retail trade, mining, road and water transport, and private services were revealed as the secondary sectors, jointly accounting for 0.66% increase in the country’s emissions from a 1% growth in their valueadded and experiencing 0.75% …
Perceived Organizational Effectiveness Of Labor Unions In The Banking, Hotel, And Manufacturing Industries, Divina M. Edralin
Perceived Organizational Effectiveness Of Labor Unions In The Banking, Hotel, And Manufacturing Industries, Divina M. Edralin
DLSU Business & Economics Review
To determine the extent of influence of the organization’s context and structure factors on the perceived effectiveness of labor unions in the banking, hotel, and manufacturing industries in the National Capital Region, 88 local unions consisting of 772 rank-and-file and supervisory union members from 82 firms were covered. It is evident from the results that the level of union effectiveness as perceived by the members is a function of two major organizational factors, namely, context and structure. Moreover, there are significant differences in the average level of effectiveness rating of unions per industry.
Law Making In The Guise Of Procedures: Placing Hurdles To The Right Of Appeal To The National Labor Relations Commission, Emmanuel O. Sales
Law Making In The Guise Of Procedures: Placing Hurdles To The Right Of Appeal To The National Labor Relations Commission, Emmanuel O. Sales
DLSU Business & Economics Review
It is a legal given that the power to make laws or new norms lies with Congress and this power, granted by the Constitution, cannot be shared with or should not be encroached upon by another branch of government or an instrumentality of a branch. Rule making to implement the law or the promulgation of procedures to establish the process of enforcing rights is not always done subordinate to or in accordance with law. This study posits that the 2005 Rules of Procedure of the National Labor Relations Commission, specifically on the requirements for taking an appeal, is a case …
Innovation Process And Performance In Small- To Medium-Sized Firms: A Conceptual Framework, Edgardo S. Bolinao
Innovation Process And Performance In Small- To Medium-Sized Firms: A Conceptual Framework, Edgardo S. Bolinao
DLSU Business & Economics Review
This study maps out the innovation process in Small and Medium Enterprises (SMEs) that can fundamentally affect business performance. The development of the conceptual framework can be used to encourage and enhance successful innovation management for SMEs. Overall, effective innovation is based on managing this process as a whole and on building up capacity and competency at each stage in the innovation. The framework put forth in this study is being proposed to be used as template for the development of a management development program for SMEs’ owner-managers and as a practical tool for diagnosing SMEs’ support systems.
What Is “The Learning Filipino Firm”?, Raymund B. Habaradas
What Is “The Learning Filipino Firm”?, Raymund B. Habaradas
DLSU Business & Economics Review
“The learning Filipino firm” can be classified into three types, namely the reactive firm, which is a reluctant learner; the adaptive firm, which is an eager learner; and the generative firm, which is a dynamic learner. This typology is based on the hypothesis that a firm’s learning style and its innovative capability is influenced by its organizational design. Among the key dimensions that must be considered are as follows: (a) organizational strategy, (b) organizational structure, and (c) organizational culture. These dimensions are closely intertwined, and, therefore, collectively influence a firm’s ability to constantly renew itself.
Exploring The Use Of Exchange Market Pressure And Rmu Deviation Indicator For Early Warning System (Ews) In The Asean+3 Region, Marvin Raymond F. Castell, Lawrence B. Dacuycuy
Exploring The Use Of Exchange Market Pressure And Rmu Deviation Indicator For Early Warning System (Ews) In The Asean+3 Region, Marvin Raymond F. Castell, Lawrence B. Dacuycuy
DLSU Business & Economics Review
Although macroeconomic and financial surveillance mechanisms have been in place both at the global level and at the Asia regional level, the results of the empirical analysis provide some evidence that a regional monetary unit (RMU) can be used to supplement existing surveillance tools for improved crisis detection and prevention. In particular, this study showed that the RMU may be useful as a tool for macroeconomic consultation.
The Functional Specification Of The Wageexperience Relationship And Male Wage Inequality In The Philippines: A Decomposition Analysis, Lawrence B. Dacuycuy
The Functional Specification Of The Wageexperience Relationship And Male Wage Inequality In The Philippines: A Decomposition Analysis, Lawrence B. Dacuycuy
DLSU Business & Economics Review
This study analyzed the factors that have contributed to the increase in wage inequality among male workers in the Philippines. Using the Fields (2003) framework as a decomposition platform, the validity of the usual parametric specification of the wage-experience relationship to ascertain the effects of functional misspecification on wage decomposition estimates was investigated. The study found that the quadratic specification of the nonlinear relationship is inadequate, thereby favoring the use of the semiparametric partially linear model, which does not impose any functional assumption on the said relationship.
An Evaluation Of Financial And Non-Financial Environmental Disclosures Of Ten Publicly-Listed Mining Companies In The Philippines, Nimpha M. Aquino
An Evaluation Of Financial And Non-Financial Environmental Disclosures Of Ten Publicly-Listed Mining Companies In The Philippines, Nimpha M. Aquino
DLSU Business & Economics Review
This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms’ environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.
An Excerpt From The Sec Commissioned Report: A Balance Sheet Disclosure Compliance Check Of Ten Publicly-Listed Companies, Ma. Gina T. Manaligod
An Excerpt From The Sec Commissioned Report: A Balance Sheet Disclosure Compliance Check Of Ten Publicly-Listed Companies, Ma. Gina T. Manaligod
DLSU Business & Economics Review
This study is an excerpt of a SEC-commissioned report. It investigated the extent of compliance of 10 publicly-listed finance companies with regard to the provisions of relevant PFRS/PAS on balance sheet disclosure requirements. This was accomplished by examining the balance sheet and the related note disclosures of the 10 companies. It was found the all 10 companies had deficiencies in their balance sheet disclosures. It can be implied from this study that deficiencies in disclosure requirements stem from the standards themselves. Recommendations for the improvement of disclosure compliance were provided.
Stock Diversification And Integer Programming, Emilina R. Sarreal
Stock Diversification And Integer Programming, Emilina R. Sarreal
DLSU Business & Economics Review
This study shows how investors can maximize returns by preparing and monitoring their own stock portfolio by using an integer programming model with an algorithm that can be computed in spreadsheet and linear programming software. Further, the study emphasizes the importance of diversifying stockholdings to reap optimal returns and minimum volatility/risk. It also suggests employing behavioral portfolio theory where goals/aspirations of investors are combined with their reward-to-volatility profile.
Risk Management In The Indian Petrochemical Industry (With Special Reference To Haldia Petrochemicals Ltd.), Tamma K. Reddy, Subhayan Basu
Risk Management In The Indian Petrochemical Industry (With Special Reference To Haldia Petrochemicals Ltd.), Tamma K. Reddy, Subhayan Basu
DLSU Business & Economics Review
This study focuses on the identification and acceptance or offsetting of the risks threatening the profitability and existence of any petrochemical organization. It deals with the foreign exchange risk management policy of Haldia Petrochemicals Ltd. and how it could be implemented in the risk minimization or the profit maximization of the company. It applies theories about risks and offers insights and recommendations to the company regarding their management of risk exposures.
Exchange Rate Pass-Through For Selected Southeast Asian Countries, Stephanie L. Chan
Exchange Rate Pass-Through For Selected Southeast Asian Countries, Stephanie L. Chan
DLSU Business & Economics Review
Long- and short-run exchange rate pass-through coefficients were estimated for Malaysia, Indonesia, Thailand, and the Philippines using a simple model based on absolute purchasing power parity. Results were lower than 0.30 for all four countries. Cointegration tests confirmed the existence of a long-run relationship between CPI, GDP, exchange rate, and the U.S. PPI for the countries studied. However, the post-estimation tests showed that a more comprehensive model may need to be developed. The low coefficients reflect the success of the countries in stabilizing their inflation levels, though implying that exchange rate interventions may be less effective in restoring trade balance.
Benchmarking The Home Pages Of The Top Multinational Manufacturing Corporations In The Philippines, Jeden O. Tolentino
Benchmarking The Home Pages Of The Top Multinational Manufacturing Corporations In The Philippines, Jeden O. Tolentino
DLSU Business & Economics Review
In the information age, having a presence on the World Wide Web is critical for firms to establish and maintain competitive advantage. This study evaluated the Web presence of the top multinational manufacturing corporations in the Philippines. A sample of 70 Web sites of companies in BusinessWorld’s list of the Top 1000 Corporations in the Philippines for 2006 was subjected to a framework of ten critical factors; and comparisons were made against existing benchmarks. Thereafter, the functionality of the Web sites of the three top-ranked companies was analyzed using a two-dimensional grid for Web site evaluation. Results indicate that there …
Lagged Effect Of Tv Advertising On Sales Lagged Effect Of Tv Advertising On Sales Of An Intermittently Advertised Product Of An Intermittently Advertised Product, Cesar C. Rufino
DLSU Business & Economics Review
This study is an empirical evaluation of the dynamic effect of intermittent television ad placements on the sales of a consumer product using three classes of distributed lag models. The study is also geared to analytically determine the duration of advertising effects and the dependability of the firm’s pulsing type of advertising strategy. Empirical results support the soundness of the company’s strategy. Maximum duration of advertising effect is estimated at six months, which is about the largest number of consecutive months the product was not seen on TV during the sample period.
Lost And Found Again: Subjective Norm In Gym Membership, Octavia Leeman, Jaime S. Ong
Lost And Found Again: Subjective Norm In Gym Membership, Octavia Leeman, Jaime S. Ong
DLSU Business & Economics Review
Understanding behavioral intention, a critical aspect of market planning, is not simple, as many factors are involved in the formation of behavioral intention. This study endeavored to better understand the relationship between attitude, subjective norm and behavioral intention in an empirical study of gym membership. Using a model based on the Theory of Reasoned Action, the study examined the influence of attitude and subjective norm on behavioral intention to join a gym. An analysis of the findings suggested that to maintain current gym members, a gym operator should capitalize on attitudes favoring gym membership.
The Patent System And The Quest For Affordable Medicines, Christopher E. Cruz
The Patent System And The Quest For Affordable Medicines, Christopher E. Cruz
DLSU Business & Economics Review
This study examined how the patent system in the Philippines – as embodied by the Intellectual Property Code – affects the public’s access to affordable medicines. It discussed the issue of patent protection vs. public health in the context of the Philippine pharmaceutical industry. The study discovered that Filipino-owned pharmaceutical companies find it difficult to compete with multinational corporations, and that this factor has raised the prices of medicines in the Philippines. The study then proposed solutions to the problem, which include the promotion of off-patent drugs and the amendment of the Intellectual Property Code.
Planning Or Warfare: On Urban Allocation Of Land, Syed A. Samad
Planning Or Warfare: On Urban Allocation Of Land, Syed A. Samad
DLSU Business & Economics Review
This study reviewed the subject of the urban allocation of land, and mainly drew from two major works: Vernon (1960) and Vreeker, de Groot, and Verhoef (2007). The two major works were analyzed along with other relevant issues such as urban multifunctional land use, clustering of firms, and empirical implications. Recommendations regarding the urban allocation of land were then presented.
A Preliminary Exploration Of Generational Similarities And Differences In Values Between The United States, United Kingdom, Iceland, Japan, Korea, Colombia And The Philippines, Arnel Onesimo Uy, Edward F. Murphy Jr, Regina A. Greenwood, Jaime A. Ruiz-Gutierrez, Terrell G. Manyak, Bahaudin Mujtaba
A Preliminary Exploration Of Generational Similarities And Differences In Values Between The United States, United Kingdom, Iceland, Japan, Korea, Colombia And The Philippines, Arnel Onesimo Uy, Edward F. Murphy Jr, Regina A. Greenwood, Jaime A. Ruiz-Gutierrez, Terrell G. Manyak, Bahaudin Mujtaba
DLSU Business & Economics Review
Generational similarities and differences among working adults in the United States, United Kingdom, Iceland, Japan, Korea, the Philippines, and Colombia were investigated using the Rokeach Value Survey (RVS). Hypotheses were supported for cross-cultural generational differences for 23 of 36 values; there were also generational similarities. Sixteen values were ranked similarly for the 40+ year-old generation; thirteen values were ranked similarly for the 18 to 29 year-old generation; and 13 values were ranked similarly for the 30 to 39 year olds. This study is one of the first to identify values that are similar across cross-cultural generations in Western, Eastern, South …
Customer Satisfaction And Service Quality In High-Contact Service Firm, Emilina R. Sarreal
Customer Satisfaction And Service Quality In High-Contact Service Firm, Emilina R. Sarreal
DLSU Business & Economics Review
By taking attribute-based measures of service quality, this study establishes clear linkages between customer satisfaction (students) and quality (perception of their experience in the practicum program of the university). The results of this study clearly indicate that student satisfaction is more directly related to functional quality or process of service delivery. The delivery of service through implementation of clear policies and procedures contributed significantly to student satisfaction. The study recommends appropriate internal measures of efficiency and employee compensation as a means to ensure quality and customer satisfaction, and, as a whole, recommends a service marketing system for a high-contact type …
Income Statement Disclosures: An International Financial Reporting Standard Compliance Report Of Ten Selected Publicly Listed Corporations In The Manufacturing Industry, Rodiel C. Ferrer
DLSU Business & Economics Review
This study focuses on compliance audit of ten selected publicly listed corporations in the manufacturing industry. It seeks to ensure that the submitted financial statements of a business entity are in accordance with applicable laws and regulations set forth in the Philippine Accounting Standards. The review’s aim is to establish a recommendatory measure that may support the SEC and other bodies interested in promoting a more unified, synchronized financial report that may be easily understood; to facilitate evaluation; and to provide a uniform basis of financial reporting. As a supplement, it may be used as a tool to identify loopholes, …
Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas
Impairment Practices Of Selected Publicly-Listed Companies In The Philippine Mining Industry, Florenz C. Tugas
DLSU Business & Economics Review
As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities associated with the practical application of this standard have surfaced causing many companies to not full comply with its provisions. This study, therefore, attempts to investigate the compliance of ten selected companies belonging to the mining industry with provisions of PAS 36; and to determine existing impairment practices in the mining industry. Results reveal that selected companies …
Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo
Make Haste Or Waste: A Case Study On Predicting Bankruptcy Of Weyst Oyl Corporation Using Altman's Z-Score Model, Joy S. Rabo
DLSU Business & Economics Review
The motivation for research in corporate bankruptcy prediction is clear: the early detection of financial distress and the use of corrective measures are preferable to filing for protection under the bankruptcy law. This study analyzes if the application of Altman’s Z-score model will send a danger signal to the company management and contribute to the improvement of Weyst Oyl Corporation’s financial status. A used oil treating company established in 1978, Weyst Oyl Corporation, which has consistently been operating profitably for 17 years since its formation, decided in 1996 to acquire machinery which would increase plant capacity. It did so without …
Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon
Teaching Business Calculus: Methodologies, Techniques, Issues, And Prospects, Frederick A. Halcon
DLSU Business & Economics Review
Calculus, as a subject matter, is an area in mathematics that deals with limits, rates of change, derivatives and integrals. University education often incorporates calculus in the curriculum with emphasis given to its applications in real-life situations. It is a common notion that calculus, as a course or subject, is intricate and complex. However, treating business calculus in the most elementary manner and making abstract concepts more concrete can prove to be effective teaching strategies inside the classroom. This study attempts to review certain literature so as to equip instructors of business calculus with the necessary teaching pedagogy intended to …
Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia
Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia
DLSU Business & Economics Review
This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure …