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Articles 301 - 307 of 307
Full-Text Articles in Economics
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 …
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 …
Balance Sheet Disclosures: An Ifrs/Pfrs Compliance Report Of Ten Publicly Listed Companies In The Food Industry, Heminigilda E. Salendrez
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
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 …