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Full-Text Articles in Business
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Doctoral Dissertations and Projects
This study examines the potential use of big bath earnings management (BBEM) techniques in the leisure and travel industries during the pandemic of 2020. Data is collected through Compustat and Mergent Online databases and then merged for analysis using SPSS 27. First, the preliminary t-test shows the possibility of the firms in these industries to have conducted BBEM. After, modified Jone's model is used to distinguish discretionary from non-discretionary accruals. Using multiple regression analysis, three hypotheses are tested to discover whether the year of the pandemic, political costs, and executive compensation had any significant effect on the use of discretionary …
Human Resource Strategy In Times Of Disruption, April R. Kinchen
Human Resource Strategy In Times Of Disruption, April R. Kinchen
Doctoral Dissertations and Projects
This study sought to obtain knowledge relating to human resources during crisis and disruption. To obtain a deeper understanding of the material, I conducted a qualitative case study using a structured interview process, an anonymous survey process for triangulation. The interview process comprised 15 interviews to achieve saturation, as well as 135 survey respondents. During the participant interview process, I obtained the data to attribute to the current body of research regarding human resources during times of crisis and disruption. Interview participants comprised of individual contributors, people leaders, and human resource professionals. Participants felt strongly that open communication, infrastructure, and …
Exploring The Covid-19 Pandemic Impact On Hawai'ian Small Businesses, Farrel Anthony Blake
Exploring The Covid-19 Pandemic Impact On Hawai'ian Small Businesses, Farrel Anthony Blake
Doctoral Dissertations and Projects
The COVID-19 pandemic has a profound and devastating impact on small businesses across the globe, especially and noticeable in the state of Hawai’i. The virus outbreak has disrupted the operations of all small business industries. This qualitative case study addressed the general problem of how the COVID-19 pandemic impacted Hawai’ian small businesses. The research provided a detailed understanding of the COVID-19 pandemic by focusing on key research questions to comprehend the problem statement. The case study findings provided an understanding of how small business owners and managers managed to remain sustainable since the start of the pandemic outbreak. Collectively, 15 …