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Jan Patrick Bito-on

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Open access 2026

ESG Ratings and Accounting Information Quality among Philippine Publicly Listed Companies

Evidence linking environmental, social, and governance (ESG) performance to financial reporting credibility comes overwhelmingly from developed and large emerging markets, and little of it addresses accrual-based accounting information quality (AIQ) in the Philippines, where sustainability reporting is mandated on a co...

Nyssa Cassandra Agtarap, Jan Patrick Bito-on, Trixia May Cañedo et al. · 0 citations

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