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Articles 1 - 10 of 10
Full-Text Articles in Business
Relationship Between Assets, Liabilities, Earnings Before Interest And Taxes, And Financial Distress, Joseph A. Baker
Relationship Between Assets, Liabilities, Earnings Before Interest And Taxes, And Financial Distress, Joseph A. Baker
Walden Dissertations and Doctoral Studies
Retail sector investors who do not interpret Altman's Z´´-score accurately can underestimate a company's economic viability and ability to secure debt and equity financing. Grounded in agency theory, the purpose of this quantitative correlational study was to examine the relationship between assets, liabilities, earnings before interest and taxes (EBIT), and financial distress. The data were based on financial statements from 101 U.S. public retail sector companies (U.S. Securities and Exchange Commission Standard Industrial Codes 5200 through 5990). Multiple linear regression (MLR) analysis indicated a statistically significant relationship between assets, liabilities, EBIT, and Altman's Z´´-score for financial statements prepared under ASC …
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Walden Dissertations and Doctoral Studies
Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Walden Dissertations and Doctoral Studies
Small business owners (SBOs) lack of financial management skills can negatively impact small businesses' profitability and result in business failure. SBO’s limited understanding of financial management skills increases the likelihood of business failure and negatively impacts local and national economies. Grounded in the stakeholder theoretical framework, the purpose of this qualitative multiple case study was to explore strategies SBOs use to improve financial management. Data were collected from five small business owners' successful years of freight business experience in Central Mississippi using semi-structured interviews, annual organizational reports, and member checking. Data were analyzed using Braun and Clarke’s (2006) six-step thematic …
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Walden Dissertations and Doctoral Studies
The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and …
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Walden Dissertations and Doctoral Studies
The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Walden Dissertations and Doctoral Studies
The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …
Exploring The Significance Of Digital Skills Training For Accountants, Limin Zhu
Exploring The Significance Of Digital Skills Training For Accountants, Limin Zhu
Walden Dissertations and Doctoral Studies
Accounting firm leaders face a challenge with employees who lack digital skills. Employees without relevant digital skills put the accounting firm at a competitive disadvantage. Grounded in human capital theory, the purpose of this qualitative multiple case study was to explore strategies regional accounting firm leaders used to help employees improve digital skills. Data were collected from six semistructured interviews with partners, directors, and managers with three years or more of experience who participated in the training and professional development process at four regional accounting firms in the Houston, Texas area. The review of company documents and company website postings …
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Walden Dissertations and Doctoral Studies
The COVID-19 pandemic reduced consumer demand in Puerto Rico, resulting in manufacturing jobs decreasing from 76,000 in March 2020 to 72,600 in August 2020, and the PMI decreasing falling from 50.5 to 48.1 in the same period. Owners of mattress manufacturing firms in Puerto Rico who lack strategies to increase consumer demand risk financial losses. Grounded in the strategic management theory, the purpose of this qualitative multiple case study was to explore strategies owners of mattress manufacturing firms in Puerto Rico use to increase demand for mattresses. The participants included three owners of mattress manufacturing firms in Puerto Rico who …
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Walden Dissertations and Doctoral Studies
The COVID-19 pandemic reduced consumer demand in Puerto Rico, resulting in manufacturing jobs decreasing from 76,000 in March 2020 to 72,600 in August 2020, and the PMI decreasing falling from 50.5 to 48.1 in the same period. Owners of mattress manufacturing firms in Puerto Rico who lack strategies to increase consumer demand risk financial losses. Grounded in the strategic management theory, the purpose of this qualitative multiple case study was to explore strategies owners of mattress manufacturing firms in Puerto Rico use to increase demand for mattresses. The participants included three owners of mattress manufacturing firms in Puerto Rico who …
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Walden Dissertations and Doctoral Studies
Small retail business owners with inadequate record-keeping strategies struggle with the success of their businesses. Business owners who do not have the requisite financial knowledge may not have the skills required to manage the financial affairs of their business. Grounded in the theory of planned behavior, the purpose of this qualitative multiple case study was to investigate strategies small retail business owners use to adopt financial record-keeping strategies to sustain a small retail business beyond 5 years. Data were collected from a review of organizational artifacts and semistructured interviews with three retail small business owners who successfully adopted financial record-keeping …