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Arthur S. Cayanan
U.P. College of Business Administration, Diliman
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, U.P. College of Business Administration, Diliman
Professor of Accounting and Finance
