00404nam a2200109Ia 4500008004100000100002400041245009500065260003900160300001200199650001500211856006800226160712s9999 xx 000 0 und d aCayanan, Arthur S.  cArthur CayananaThe State of Financial Reporting of Philippine Listed and Government Banks c2012bPhilippine Management Review avol. 19 xMANAGEMENT uhttp://journals.upd.edu.ph/index.php/pmr/issue/view/306/showToc