An Assessment of the Financial Reporting Practices of Selected Listed Philippine Companies

  • Arthur S. Cayanan UP College of Business Administration

Abstract

This study is an assessment of the financial reporting practices of listed Philippine banks and holding companies.  Through a logistic regression, this study also aims to identify the common characteristics of listed companies which may explain the likelihood of non-compliance with financial reporting standards.

Author Biography

Arthur S. Cayanan, UP College of Business Administration

Professor of Accounting and Finance

Published
2007-12-09
Issue
Vol 14 (2007)
Section
Articles