It was interesting experience writing my literature review this week. I found so much information that I had to pick and choose what information to use. With trying to keep it at 2 to 3 pages I knew I had to give what I thought was important information. So I had to simplify the summary of my results. And try not do go into much detail. I feel like I gave enough information to not lose my result.
Sunday, December 14, 2014
This week’s annotation bibliography’s research was very interesting. I found a few new articles that used over the articles I used in previous weeks. I couldnt find much in the Library on my research question. So I went on Google scholars and found a few new articles like articles I “Does Earnings Management Affect Firms’ Investment Decisions?” I feel that this article is credible because the author are professor at two top schools in the country and they backed up there research with alot of facts from other sources. I do feel like there will always be further research required. I believe this because as you do research you tend to bring up more question as you answer your first question. How firms use your money to make investment for the them selves with out your knowledge.
My research question proposal is “ Factors that impact earnings management in the United States.”
This article talks about is bring on issues about impairment manipulation in that International Financial Reporting Standards (IFRS) and to examine discretionary charges and firms earning experience. The information in the article is very current published this year (2014). The aricle is spot on with my research question which is factors that impact earnings management in the United States. The authors in this aricle was Ekaterini Laskaridoe PhD in Internation accounting, Athanasios Vazakidis from University of Macedonia department of applied informatics, and Athianos Stergios PhD Accounting and finance. All people that are more then qualified to talk about the subject. They got all there information from multiple souces one they acknowledge was Technological Educational Institute. The purpose of this information is was to bring on issues and to examine the manipulation in the IFRS.
DETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIES. (2014). American Journal of Applied Sciences 11, 963-963
Another source I found was a book called “Earnings Measurement Determination Management and Usefulness. The information in the book was last updated in 1999. So not as updated as some of the other sources that I found but the content in the book is very good. It helps you understand earnings meaurement and price level changes and will help you determine and understand wealth measurement. The author Riahi-Belkaoui, Ahmed multiple degrees including a MBA from University of Illinois. The over all purpose of this book is to give you usefulness of earnings and the mearsurement of it.
Riahi-Belkaoui, A. (1999). Arnings Measurement, Determination, Management, and Usefulness. Westport: Quorum.
My next source is call Retirement heist: How companies plunder and profit from the nest egg of American workers. The article is currernt it was published in 2011. I like this articel because it is attention grabber. When your read companies plunder and profit over your money you cant help but read the full article. By doing this it brings awarness to money management. Ellen E. Schultz is the author and she is investigative reporter for The Wall Street Journal. The purpose of this article is to bring awareness to how companies use your money.
Schultz, E. (2011). Retirement heist: How companies plunder and profit from the nest eggs of American workers. New York: Portfolio/Penguin.
In the following article A review of the Earnings Management Literature and its Implications for Standard Setting the authors use this as a oportunity for future research on earning management. In this paper it reviewed they way earning management was being introduced and its implication for accounting standards. The article is a good read brings up a few question but it a little out dated. The authors are two professor one from Harvard and the other from Indiana University. I believe the purpose of this article is to inform anyone that reads it about the authors research and allow for more research in the future.
Healy, P., & Wahlen, J. (n.d.). A Review Of The Earnings Management Literature And Its Implications For Standard Setting. Accounting Horizons, 365-383.
In the article Audit Committe Board Characteristic and Earnings Management by Commercial Banks. The authors both who have accounting degrees, do comparison on audit committee, board characterisitics, and earning management. This article is good because they also compare big and small firms as while. This article was writen in 2004 with the purpose of investigate the relationship in big firm to small firms.
Zhou, J., & Chen, K. (2004). Audit Committee, Board Characteristics and Earnings Management by Commercial Banks. Journall of Accounting and Economics, 33, 375-400
In my last articel Does Earnings Management Affect Firms’ Investment Decision? The authors point out that earnings management can and will affect decision with firms, and to those made by investors and anyone that relys on the financial report. This is one of the better articles that I found because it right on with my research question. Both authors have accounting backgrounds. The purpose of the article was to investgate does earning management affect firms?
Mcnichols, M., & Stubben, S. (n.d.). Does Earnings Management Affect Firms’ Investment Decisions? The Accounting Review, 1571-1603
Sunday, December 7, 2014
I feel that learning about integrity plagiarism, intellectual property, and alternatives to traditional copyright practices any time you’re in school is great. Even if you have had this multiple time, getting a refresher on what you can do and what you can’t do will help you as a student in the long run. One of the first things you are taught in school is plagiarism is wrong. But its no until college your kinda understand. The reason I think is you could fail a class and repay for that same class or even worst kicked out of school. That when I think it really sinks in. I feel that acadmic integrity is one if not the most important. How are you going to earn your degree when you are cheating from someone else? After you get out of school you get a job you are not going to know what is going on because you never did your own work.
Saturday, November 29, 2014
This week while researching for more information that I could use for my research subject I found The Journal of Management Accounting Research very helpful. Its main focus is to spread accounting knowledge. To me this journal is the best place to ask question and find answers. With the top people in the field submitting ideas it should be in unlimited place of knowledge. This writings made me more aware of the overall work that goes into being in accounting, especially large businesses. It helped me to understand there are accountants that are not only doing accounting work. They are submitting ideas and throes to help the field. With them submitting new ideas the journal has top people in the field helping develops any ideas that are submitted.
Friday, November 21, 2014
This week I discovered something very interesting. Not all accounting student get there CPA and most end up corporate or in the government. I don’t know why by I thought most would focus on getting there CPA. Maybe because when you think accounting you think CPA first. But for me I never wanted to get my CPA but with more than half going to corporate like I wanted to do. I might focus me research toward CPA to learn more about it and what it take. Maybe ill will change what I what to do either become a CPA or go corporate?
Saturday, November 15, 2014
Being accounting major I wanted my research to involve my major. When I did my first seach I thought this would be easy. But more i read I realized that changes could happen without notice. Which is the one frustration I had with this assignment. Trying to find current information was a hard task. I found where book were updates months after they where published. Therefore I started a search on google and came accross the AICPA website. Seeing how this is the bible of accounting I will be useing this reference for my research. I hope to found more research tool for accouning that i might be able to add to my tool box. Even if the information i found doesnt fit with the research need for this class it still might be helpful to have in your back pocket when need.
Thursday, November 6, 2014
The field I will be studying is accounting. I plan to focus on Business accounting and staying current on all the information is a must. With the business world evolving every day so does all the information very seemlier to technology.
As for a deeper understanding of my topic goes, there is a lot information to go through. I realize that I will have to use trustworthy site like leatherby library and even Google scholar or advanced and keep my searches on business accounting. Even that might be a challenge. Because I might want to focus on international business or just business in the United State. I hope that the information I found will guide me into a direction that I like to focus on.