Disclosure practices of listed Philippine mining companies, 2006-2010 / (Record no. 78475)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01728nab a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182330.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180619s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Siy, Jay Stephen. |
| 245 #0 - TITLE STATEMENT | |
| Title | Disclosure practices of listed Philippine mining companies, 2006-2010 / |
| Statement of responsibility, etc. | Jay Stephen Siy |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Philippine Management Review |
| Number of part/section of a work | 20, page 83-110 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The paper examines the disclosure practices of seventeen listed mining companies in the Philippines focusing on two frameworks: mineral and financial reporting. A comparative study of the annual reports of listed mining companies is performed from 2006 to 2010. The period of analysis is significant following major developments in public reporting. Chief among them is the implementation of the Philippine Financial Reporting Standard 6 in 2006 and the adoption of the Philippine Mineral Reporting Code in 2007. The findings indicate reduced comparability as a result of: (1) non-compliance with the mineral reporting code; (2) non-disclosure of mineral assets; (3) varying treatments of exploration and evaluation costs; and, (4) inconsistent mineral and ore category definitions as a result of weak integration between the frameworks. These public reporting issues prevent meaningful assessment by users undermining investment attractiveness and the ability of mining companies to communicate their performance and potentials. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Business Administration |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Mining corporations |
| Geographic subdivision | Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial statements. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Analytics |
| Source of classification or shelving scheme | Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 81575 |
| First Date, FD (RLIN) | 139938 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 06/19/2018 | Bound | 06/19/2018 | 06/19/2018 | Articles |