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Full-Text Articles in Accounting

Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez Jan 2008

Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez

DLSU Business & Economics Review

From the beginning of January 2005, publicly traded companies in the Philippines have had to comply with the Philippine Accounting Standards (PAS) and the Philippine Financial Reporting Standards (PFRS) for their consolidated financial statements. It has been suggested that the new accounting standards will facilitate the process of international harmonization of financial statements. This study shows the outcome of the examination of ten publicly listed companies in the food industry’s financial reporting practices as regards their compliance with the financial reporting requirement embodied in PAS/PFRS and Securities Regulation code Rule 68 and 68.1.


A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao Jan 2008

A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao

DLSU Business & Economics Review

Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett’s (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending …