Annotated Bibliography
Annotated Bibliography
Berg, B. L., & Lune, H. (2013). Qualitative Research Methods for the Social Sciences: Pearson New International Edition (8 ed.). New Yolk: Pearson Education Limited.
Journals
Ettredge, M., Huang, Y., & Zhang, W. (2012). Earnings restatements and differential timeliness of accounting conservatism. Journal of Accounting and Economics, 53(1), 489-502.
The paper extensively tackles the issue of firms overstating earnings. The paper is targeted to individuals with extensively background in accounting. Additionally, the authors are qualified to deliver on the paper. It reinforces the research question. The study suggests a captured variation in conservatism. The findings depicts that an increase in conservatism contributed by restatements are conditional or possible depending on corporate governance improvement. Therefore, there is usefulness on the application of metrics in the setting of the restatement.
Kim, J. B., & Zhang, L. (2013). Accounting conservatism and stock price crash risk; Firm-level evidence. Contemporary Accounting Research Forthcoming, 29(4), 3-7. Retrieved from scholar.google.com.
The source reinforces the research question's underlining of accounting. Unprofessional accounting can lead to the detrimental consequences to a firm. Findings of the study suggest that the lower likelihood of a firm's crashes on the future stock prices is associated with conditional conservatism. In fact, enterprises with higher asymmetries of information are more vulnerable to the risk of between conservatism and price crash risk. Therefore, the manager's ability and incentive to overstate performance and keep investors away from the bad news is limited by conditional conservatism which in turn reduces the risk of crash of stock price. The author's have a long-standing experience in the field. The paper is targeted to avid readers of accounting material.
Lafond, R., & Roychowdhury, S. (2008). Managerial ownership and accounting conservatism. Journal of Accounting Research, 46(1), 101-134.
The paper points to an existing agency problem with ownership and management. The study analyzes the managerial ownership effect on financial reporting conservatism which is a key component in addressing agency problems. The demand for conservatism increases with an increase in severity of the agency problem which is also promoted by the decline in managerial ownership. Hence, asymmetric timeliness of earnings measures conservatism showing a decline with managerial ownership. Individuals with minimal ownership aspects tend to divulge conservative tendencies in reporting. The paper sheds light on the underlying tenets of accounting reporting. The authors are experienced and poised to deliver on the paper.
Louis , H., Sun, A. X., & Urcan, O. (2012). The value of cash holdings and accounting conservatism. Contemporary Accounting Research, 29(4), 1250-1271.
The paper delves on the aspect of current assets (cash) and conservatism. The paper reinforces the research question by emphasizing on the need for transparency and suggests that conservatism accounting might mitigate the destruction of value that might be related to cash holdings. Also, the paper contends that the destruction of value related to excess cash flow can be large. However, conservative accounting operations can relieve an organization of urgency problems in general because it can provide incentives to enhance investment decisions and control the decisions of the managers regarding investments and reduce the destruction value on cash holdings. The authors have a long-standing experience in accounting matters.
Online Sources:
Lee, M. (2013, August 5). How useful is PR for accountants? Retrieved July 27, 2016, from http://www.accountingweb.co.uk/practice/practice-strategy/how-useful-is-pr-for-accountants.
The source helps the research question by tying accounting to public relations. The author is an avid write with prerequisite background in accounting. The information is intended for individuals working with public relation firms.
Cytron, S., & President, C. (2009, August 1). What’s in & what’s out with tax & accounting firm PR/marketing programs. Retrieved July 27, 2016, from http://www.cpapracticeadvisor.com/article/10268302/whats-in-whats-out-with-tax-accounting-firm-pr-marketing-programs.
The article delves into the need for taxation in diverse firms. The information is intended for accountants working across the various firms. The author has extensive experience in writing on the topic. The paper serves to reinforce the research question's need for accounting.
User, S. (2016). Marketing & public relations for the tax and accounting profession. Retrieved July 27, 2016, from https://www.rwc360.com/.
The paper strives to underline the relationship between accounting and public relations. It aids the research question by drawing a relationship of the two disciplines. The author has worked as a research in the accounting discipline.
Bramwell, J. (2014, January 13). Public relations should be kept in your firm’s mix. Retrieved July 27, 2016, from http://www.accountingweb.com/practice/practice-excellence/public-relations-should-be-kept-in-your-firms-mix.
The paper serves to reiterate the importance of public relations. The author has extensive knowledge in the field. She talks on the press as the connection between the firm and the general public and the body which delivers a more trustworthy message to the community about the value of the business. She gives ways in which companies can establish mutual relationships with the public relations and suggests proactively reaching out as a better way to success. It serves to introduce public relations in the paper.
Special Sources
Demetrious, K. (2013). Public relations, activism, and social change: Speaking up. New York: Routledge.
Torossian, R., & Kelly, K. (2011). For immediate release: Shape minds, build brands, and deliver results with game-changing public relations. Dallas, TX: BenBella Books.
The source serves to introduce public relations and business practices that promote the organization’s efficiency in terms of communication, counteraction and management of risks and the general organization of the entity to effectively survive. The author has extensive knowledge in the field of public relations and how businesses can effectively market themselves to the general public at considerably lower costs. The source allows for the researcher to tie the two disciplines seamlessly.
