This study focused on the awareness of the Human Resource Accounting Practices and Costing (HRAC) of companies located in Carmelray Industrial Park 1 (CIP 1), Canlubang, Calamba City. The respondents were 8 human resource managers, 18 human resource supervisors, 8 finance officers, 9 chief...

Of the business enterprises operating in the Philippines, 99.6% are micro, small, and medium enterprises (MSMEs). The Magna Carta of Small Enterprises (Republic Act 6977) governs these MSMEs. However, they are still subject to laws on the declaration of income and other regulations as imposed by...

Businesses have developed widespread interest on intangible assets as they pursue to maximize their financial performance. Yet, the economic benefits derived from investment in intangible assets have remained to be substantiated. This study provides evidence that intangible assets have...

The study analyzed the financial performance of selected micro, small, and medium enterprises using secondary data from financial statements for the past three years. Results showed the enterprises performed favorably in liquidity, activity and leverage but suffered from a low-level...

This paper tackled level of compliance on the Philippine Accounting Standards and Philippine Financial Reporting Standards disclosure requirements of selected publicly-listed companies. It seeks to evaluate empirical evidence on compliance of subject companies based on two compliance frameworks...

IAS/PAS 41, a set of accounting standards which regulates the accounting treatment of agricultural activities, provides the accounting benchmark relative to agricultural activity and includes the transformation of biological assets to agricultural produce. In the Philippines, it was implemented...

This study examines the green purchase awareness of Philippine youth consumers and its influence on green purchase intention and, ultimately, their green purchase behaviour. The study used the theory of planned behaviour as a conceptual framework. The research used an online five-point Likert...

This study measures and compares the level of interim financial reporting disclosure of listed companies in the Philippines and Vietnam. The research results reveal that the level of information disclosure in the interim financial statements of listed companies in the Philippines is higher than...