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The “rational” and “traditional”: the regulation of accounting in the Philippines
The efficacy of the “rational” corporatist regulatory framework of Philippine financial reporting and, in particular, accounting has generally been questioned. We will show that the regulation ofExpand
On the Ability of Accounting Ratios to Predict Failure of Philippine Business Firms
Previous studies indicated that linear multiple discriminant analysis (LMDA) of financial ratios can be used to predict company failure. A discriminant function is derived from a set of financialExpand
Price-Earnings Ratio and Stock Returns in the Philippine Stock Market
It has been suggested by some researchers that price-earnings ratio is a good indicator of stock returns and that one good investment strategy is to buy stocks with low price-earnings (P/E) ratiosExpand
Predicting Bank Loan Defaults: Statistical Versus Bank Loan Officers’ Evaluation
This empirical study compares various ways of forecasting company failure.  Multiple discriminant analysis (MDA) was used to come up with a mathematical model using financial accounting ratios asExpand
Social Security System: Quo Vadis? (Where Are You Heading?)
This paper aims to look at the financial performance of the Social Security System (SSS), the government's social welfare program for employees in the private sector.  SSS faces the risk of a fundExpand
Japanese Foreign Direct Investment in the Philippines
It is believed that foreign direct investments are beneficial to the host country for a variety of reasons.  It is in this light that Japanese FDI is examined.  Our survey results, interviews andExpand
Value Orientations, Work Opinions, and Job Satisfactions among Students and Professional Accountants
This exploratory study is on the way in which the professional accountants differed from the accounting students on value orientations, work opinions, and job satisfaction.  Out of the four valueExpand
Business Ethics: Are Students Aware? A Cross Cultural Study of Three Nationalities
The basic question addressed in this study is whether business students, from three different countries located in three different continents, are aware of ethical conduct and if there areExpand