000			01728nab a2200241Ia 4500
003			PILC
005			20221123182330.0
008			180619s9999 xx 000 0 und d
040			_cMANILA TYTANA COLLEGES LIBRARY
100			_aSiy, Jay Stephen.
245		0	_aDisclosure practices of listed Philippine mining companies, 2006-2010 / _cJay Stephen Siy
260			_c2013
336			_atext
337			_aunmediated
338			_avolume
440			_aPhilippine Management Review _n20, page 83-110
520			_aThe 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			_aBusiness Administration
650			_aMining corporations _zPhilippines.
650			_aFinancial statements.
942			_cAN _2lcc
998			_c81575 _d139938
999			_c78475 _d78475