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Articles 1 - 15 of 15
Full-Text Articles in Finance and Financial Management
The Effects Of Covid-19 On The Mobile Payment Banking System, Sydney Mason
The Effects Of Covid-19 On The Mobile Payment Banking System, Sydney Mason
Senior Honors Theses
This study includes an examination of the effect of the Coronavirus (COVID-19) pandemic on electronic payment apps. Ever since the pandemic caused a global shutdown, the banking industry was forced to adjust their usual operations and adopt new technological advancements that would allow for contactless payment. Consumers, worried about contracting the virus through the physical exchange of currency, resorted to utilizing payment apps. This contributed to the increase in electronic payment usage. This research addresses the effect of COVID-19 on three different electronic payment apps, Venmo, PayPal, and Zelle. A comparative longitudinal analysis shows the increase in total transactions from …
Tracking The Donor Dollar: A Critical Examination Of Ngo Impact, Joshua Werth
Tracking The Donor Dollar: A Critical Examination Of Ngo Impact, Joshua Werth
Senior Honors Theses
Non-governmental organizations (NGOs) comprise the backbone of civilization. Whether intended or not, governments fail to improve social situations, financial standings, and spirituality comprehensively. NGOs attempt to cover these areas. From Angola to Zambia, countless NGOs exist around the world; however, many fail due to a misplaced focus internally on the annual donations received rather than externally on the disenfranchised. Additionally, even if NGOs manage to stay afloat, they will need help procuring funds and then distributing those resources with the most effective impact for the impoverished. The honors thesis proposed will attempt to determine more effective impact measurements for NGOs, …
Community Bank Leaders' Perception On Maintaining Values In Decision Making, Jennifer H. Matheny
Community Bank Leaders' Perception On Maintaining Values In Decision Making, Jennifer H. Matheny
Doctoral Dissertations and Projects
This qualitative study explored community bank leaders’ perception of conflicts between their personal values and core corporate values when negotiating critical decisions. At this stage in the research, the negotiating of decisions were generally defined as resolving conflicts between personal and organizational values. Results provide an understanding of how values-based leadership affects executive level decisions in community banks. A purposeful sample of community bank leaders participated in qualitative interviews. These leaders were selected based on their responsibility to make decisions that influenced their corporate culture and/or had a significant impact on their company. Based on the study, there was a …
An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney
An Exploration Of Internal Controls And Their Impact On Employee Fraud In Small Businesses, Kent Lachney
Doctoral Dissertations and Projects
The purpose of this qualitative study was to gain greater understanding of the current practices of the internal control systems of small businesses and to explore the effectiveness of their systems in comparison with anti-fraud activities recommended by forensic accountants. The researcher selected five small businesses that were members of the Central Louisiana Regional Chamber of Commerce and had fewer than 100 employees. The researcher interviewed the owners and/or managers of the businesses, reviewed and analyzed company documentation, interpreted data, made observations, and offered recommendations. The researcher asked each participant to respond to questions related to the five elements of …
Productivity And The California Global Warming Solutions Act: An Examination Of Cost Of Compliance Utilizing Plant Level Data In The Portland Cement And Manufacturing Industry, Richard Ardito
Doctoral Dissertations and Projects
This dissertation examined the effect of California environmental regulation, AB32 on the Portland Cement Mining and Manufacturing industry which was directly targeted by the legislation. The researcher examined the effect of productivity on the Portland Cement industry operating within California by comparing changes specific labor and fuel use productivity measures to changes in the same measures for organizations operating outside of California. These differences were examined using an independent sample t-test to determine if any changes were statistically significant. The results showed statistically significant increases in productivity for direct labor, total employee labor, and combustible fuel use when analyzed to …
Microfinance: Combating World Poverty One Small Business At A Time, Alison Basney
Microfinance: Combating World Poverty One Small Business At A Time, Alison Basney
Senior Honors Theses
Poverty is a major problem that reaches millions of people around the world. Although many organizations and individuals work daily to combat this, much of the work done to reduce poverty lacks sustainability and serves only to remedy to the effects of poverty, rather than create a solution to the causes of poverty. Microfinance can be very basically defined as the provision of banking to the impoverished who would not otherwise have access to these services. This purpose of this thesis is to show that microfinance is the ideal solution to the poverty problem by using research and evidence from …
Competing With Free: An Analysis Of The Effects Of Tennessee Promise On Freshman Enrollment In Four-Year Colleges And Universities, Vicki Clark
Doctoral Dissertations and Projects
In 2014, Tennessee’s governor, Bill Haslam, introduced Tennessee Promise - legislation that enabled Tennessee high school and home school graduates to attend two years of tuition-free higher education at qualifying institutions. In the fall of 2015, Tennessee’s four-year colleges and universities experienced a significant decline in freshman enrollment. This quantitative descriptive study uses the theories of human capital, social capital, and marketing service theory to examine the impact of free tuition on the college choice. Four hundred twelve Tennessee Promise students answered survey questions, demonstrating the impact of Tennessee Promise funds on their decision to attend college and on the …
Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego
Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego
Senior Honors Theses
External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to conduct a yearly external audit. In addition, some large or government funded not-for-profits must produce audited financial statements upon request. If an organization is not required to conduct an audit, it may still choose to undergo an independent audit. Among those that may voluntarily conduct an audit are small nonprofit organizations. Due to the unique characteristics of small nonprofits, some elements of an external …
A Quantitative Examination Of The Relationship Between Age, Gender, And Burnout In Public Accounting Professionals In A United States National Firm, Jamie Stowe
Doctoral Dissertations and Projects
Scholars and practitioners agree burnout is a significant problem plaguing the public accounting industry. Burnout is a condition that results from long periods of excessive strain on personal resources, and is often found in public accounting professionals due to the high stress and deadline-driven environment. As the causes for burnout are better understood, the focus has turned to why some individuals are more likely to burnout than others. Identifying who has a tendency to burnout can only help in the quest for solutions. The purpose of this correlational quantitative study was to test the theoretical framework of Maslach and Jackson …
The Identification And Exploitation Of Terrorist Financing, Jacob S. Gordon
The Identification And Exploitation Of Terrorist Financing, Jacob S. Gordon
Senior Honors Theses
Terrorism and the threat of terrorist attacks have forced the United States to place a high priority on developing a comprehensive counterterrorism strategy. A crucial component of this overarching strategy focuses on targeting the finances of a terrorist organization, hoping to eliminate or stifle their sources of funding in an effort to render the organization incapable of launching successful operations due to an absence of funding. By analyzing the most common financing options that terrorist groups use, the United States can hone its ability to disrupt the funding operations for terrorist groups. Likewise, developing a method for tracking the laundering …
Coporate Governance, Institutional Ownership, And The Decision To Pay The Amount Of Dividends: Evidence From Usa, John Obradovich, Amarjit Gill
Coporate Governance, Institutional Ownership, And The Decision To Pay The Amount Of Dividends: Evidence From Usa, John Obradovich, Amarjit Gill
Faculty Publications and Presentations
The decision to pay dividends is influenced by many financial factors. The purpose of this study is to find the relationships between corporate governance, institutional ownership, and the decision to pay dividends in American service firms. A sample of 296 American firms listed on New York Stock Exchange (NYSE) for a period of 3 years (from 2009-2011) was selected. This study applied a co-relational and non-experimental research design. The findings of this study indicate that the decision to pay dividends is a positive function of board size, CEO duality, and internationalization of the firm, and a negative function of institutional …
The Impact Of Corporate Governance And Financial Leverage On The Value Of American Firms, John Obradovich, Amarjit Gill
The Impact Of Corporate Governance And Financial Leverage On The Value Of American Firms, John Obradovich, Amarjit Gill
Faculty Publications and Presentations
This study examines the impact of corporate governance and financial leverage on the value of American firms. This study also seeks to extend the findings of Gill and Mathur (2011a). A sample of 333 firms listed on New York Stock Exchange (NYSE) for a period of 3 years from 2009-2011 was selected. The co-relational and non-experimental research design was used to conduct this study. Overall, findings show that larger board size negatively impacts the value of American firms, and CEO duality, audit committee, financial leverage, firm size, return on assets, and insider holdings positively impact the value of American firms. …
Cost Efficiency Estimations And The Equity Returns For The Us Public Solar Energy Firms In 1990–2008, Chris Kuo
Cost Efficiency Estimations And The Equity Returns For The Us Public Solar Energy Firms In 1990–2008, Chris Kuo
Faculty Publications and Presentations
This paper provides a direct estimate of the cost efficiencies of firms in the US solar energy industry. It suggests that the cost efficiency in the industry is associated with the risk-bearing behaviour of firms. Less efficient firms maintain low price-cost margins and high labour–capital ratios in order to compete with their efficient peers. The study then establishes the linkage between cost efficiency and stock returns. It shows that the change in cost efficiency, rather than cost efficiency itself, possesses a stronger explanatory power for stock returns. A buy-and-hold strategy for stock portfolios of different efficiency levels is then analysed. …
Nonprofit Administrators' Perceptions Of Time Use And Effective Time Management Strategies That Impact Organizational Success, Deborah Johnson-Blake
Nonprofit Administrators' Perceptions Of Time Use And Effective Time Management Strategies That Impact Organizational Success, Deborah Johnson-Blake
Faculty Dissertations
The purpose of this mixed methods study was to explore leaders’ perceptions of time use and the use of effective time management strategies. The study included five research questions and responses from 20 nonprofit administrators working within 33 technical college foundations across the state of Georgia. Respondents participated in follow-up interviews after completing the online Time Management Practices Inventory (TMPI) survey. The findings of the study revealed statistically significant relationships between TMPI scores and selected demographics. Findings revealed that leaders’ perception of time use, demographic characteristics, attitudes, and time management strategies were factors in implementing effective time management techniques to …
Volume 1, Liberty University