Mc Reynald II S Banderlipe
I facilitate change.
My diverse background in the fields of accounting, economics, and social sciences led me to build a career with multilateral institutions, corporate organizations, professional services firms, and the academe. The work I have done has made a difference to my internal clients such as employees and students, and external clients such as government agencies, small and medium enterprises, and not-for-profit organizations.
I found success in doing work that requires assessing projects at various stages of its life cycle, using creativity and innovation to find appropriate solutions, dealing with governments and stakeholders, and working independently or with cross-functional teams. I attribute these accomplishments to my investments for continuous learning that adds value to my competencies. Over time, I was able to balance independence and collaboration in fulfilling my role in the project either as a leader or as a team player. I also learned to value the relationships I have built across different industries, cultures, and disciplines.
Moreover, the professional tenets that I carry enable me to assume responsibilities in the organization and to my clients with utmost dedication. I have to understand their needs to ensure that I deliver high-quality outputs that are in consonance with their expectations. I highly regard the outputs as potential agents for change, and I am indeed grateful to have etched a mark in helping them to do things better.
Supervisors: Dr. Marites M. Tiongco, Dr. Cesar C. Rufino, Dr. Kapil Thukral, and Dr. Francisco A. Magno
Address: Manila, Philippines
My diverse background in the fields of accounting, economics, and social sciences led me to build a career with multilateral institutions, corporate organizations, professional services firms, and the academe. The work I have done has made a difference to my internal clients such as employees and students, and external clients such as government agencies, small and medium enterprises, and not-for-profit organizations.
I found success in doing work that requires assessing projects at various stages of its life cycle, using creativity and innovation to find appropriate solutions, dealing with governments and stakeholders, and working independently or with cross-functional teams. I attribute these accomplishments to my investments for continuous learning that adds value to my competencies. Over time, I was able to balance independence and collaboration in fulfilling my role in the project either as a leader or as a team player. I also learned to value the relationships I have built across different industries, cultures, and disciplines.
Moreover, the professional tenets that I carry enable me to assume responsibilities in the organization and to my clients with utmost dedication. I have to understand their needs to ensure that I deliver high-quality outputs that are in consonance with their expectations. I highly regard the outputs as potential agents for change, and I am indeed grateful to have etched a mark in helping them to do things better.
Supervisors: Dr. Marites M. Tiongco, Dr. Cesar C. Rufino, Dr. Kapil Thukral, and Dr. Francisco A. Magno
Address: Manila, Philippines
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Journal Articles and Forthcoming Publications by Mc Reynald II S Banderlipe
Financial reporting seeks to communicate accounting information in assisting users to make relevant business decisions affecting the firm. The accounting information, normally presented in the form of financial statements, is the responsibility of the company's management, who are given the prerogative to exercise judgment in disclosing the information.
One of the ways that managers apply the use of prerogatives pertains to their discretionary reporting of a company's earnings. However, the abuse of discretionary exercises resulted to debacles that shocked the business world and thus, provided leeway to popularize the concept of earnings management. Numerous studies were conducted as to how this accounting phenomenon can be restrained using discretionary accruals as a recognized measure of earnings manipulation.
Given the increasing importance of corporate governance in the Philippines, this thesis attempts to explain the role of selected governance variables related to a company's board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modification of an extant discretionary accruals measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board and key management personnel are the significant factors that can limit the incentives to manage earnings in the Philippines. Moreover, firm size and return on assets were identified to have explanatory significance on earnings management among the control variables used.
Further studies recommend examining the restraining power of governance variables from other disclosures, studying any incidence of earnings manipulation that may emanate from the pre- and post- occurrence of certain events, and using other control variables that can mitigate the existence of an information asymmetry environment that leads to earnings management in the country."
Conference Papers/Course Papers/Homework by Mc Reynald II S Banderlipe
N.B. This paper is written solely for the Ph.D. course in Advanced Statistics. Please do not cite this paper for your own research. Thank you.
(UPDATE: To be presented in the 51st Philippine Economic Society Annual Meeting on November 15, 2013)
Financial reporting seeks to communicate accounting information in assisting users to make relevant business decisions affecting the firm. The accounting information, normally presented in the form of financial statements, is the responsibility of the company's management, who are given the prerogative to exercise judgment in disclosing the information.
One of the ways that managers apply the use of prerogatives pertains to their discretionary reporting of a company's earnings. However, the abuse of discretionary exercises resulted to debacles that shocked the business world and thus, provided leeway to popularize the concept of earnings management. Numerous studies were conducted as to how this accounting phenomenon can be restrained using discretionary accruals as a recognized measure of earnings manipulation.
Given the increasing importance of corporate governance in the Philippines, this thesis attempts to explain the role of selected governance variables related to a company's board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modification of an extant discretionary accruals measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board and key management personnel are the significant factors that can limit the incentives to manage earnings in the Philippines. Moreover, firm size and return on assets were identified to have explanatory significance on earnings management among the control variables used.
Further studies recommend examining the restraining power of governance variables from other disclosures, studying any incidence of earnings manipulation that may emanate from the pre- and post- occurrence of certain events, and using other control variables that can mitigate the existence of an information asymmetry environment that leads to earnings management in the country."
N.B. This paper is written solely for the Ph.D. course in Advanced Statistics. Please do not cite this paper for your own research. Thank you.
(UPDATE: To be presented in the 51st Philippine Economic Society Annual Meeting on November 15, 2013)
This paper focuses on the development of three skills: analytical, communication, and research skills in the accountancy education as perceived by Accountancy students and faculty members. Using the data from the surveys gathered from accountancy students and faculty members of De La Salle University, results show that all problem solving, evaluating and interpreting financial data/systems, business cases, and design of theoretical questions discouraging memorization are perceived by students to be highly significant to the general development of analytical skills. On the other hand, faculty members only perceive business cases, evaluating financial systems, and design of theoretical questions to be significant in the analytical skill development. Despite this result, both students and faculty agree that problem solving is the number one factor in the development of the skill, while on-the-job training is considered to be the least factor.
In terms of communication skills, students perceive all areas such as oral communication, written communication, non-verbal communication, and listening skills, with the exception of essay writing, to be highly significant with the general evaluation of communication skills. Faculty members, on the other hand, perceive writing essays, debates, and graded recitation to be highly significant factors in the development of the skill. It was also found out that preparing written reports is the number one sub-skill that develops the communication skills, as evidenced by high mean scores.
For research skills, all factors such as awareness on plagiarism, reference to other school materials, basic and applied research, taking research methodology courses and other related subskills are highly significant as perceived by students. Faculty members perceive only preparing basic and applied research, feasibility and industry studies, and formal course on research methods to be the highly significant factor in the development of research skills. It also noted that awareness on plagiarism and reference to other school materials are the main factors in the development of the skill, as perceived by students and faculty members, respectively.
Students perceive Mandatory CPE programs to be helpful in the development of ACR skills, whereas faculty members do not. While the notion that the development of ACR skills is developed more through experience than classroom learning are not highly significant to both faculty and students, students placed high significance on DLSU’s participation in the development of the skill in contrast with the faculty perceptions. At the end of the paper, conflicting opinions as to why the development of ACR skills is hampered in accounting education are presented.
Future research for this study should be geared towards formulation of policies and programs toward the development of ACR skills, increasing the geographical scope of the study, the consideration and assessment of other skills necessary in the accountancy profession.
N.B. This paper was written for the course ACT612M (Philosophy of Science and Scientific Methods) taken during Term 3, SY 2005 - 2006. Please do not cite. Thank you."
Developing countries have placed great emphasis on the “ex-post” reactive financing dealing with the aftermath of disasters, and rehabilitation of the affected areas largely depends on funding sources (Arnold and ProVention Consortium, 2008).
Most developing countries would depend on the funding by local government and foreign charity aid; however, such aid tends to reduce incentives to engage in making the local units capable of securing themselves from the losses arising from disasters (Andersen, 2002) such as improved urban and regional planning, stricter construction standards, etc (Arnold and ProVention Consortium, 2008). In addition, the tedious financing requirements necessitate flow of funds that disrupt the revenue-generating capability of these funds when they are placed in interest-bearing development investments.
While the developing countries are at the mercy of the philanthropic capacity of local and international aid providers, it is very important for local governments to search for alternative mechanisms to manage disaster risk and even become adaptable communities toward climate change that would stimulate the ongoing campaign to reduce poverty incidence in the light of these disturbances. This presentation seeks to underscore the instruments that can be used to support the financing capabilities of local government institutions towards addressing this concern of interest. It will also examine how inter-LGU cooperation will support efforts to build safe and resilient communities. It will assess the benefits of developing financial windows, including grants and loans, as well as shared income options for collaborative LGU projects on climate change and disaster risk reduction.