... Standards Council (FFSC), in its recommendations to promote uniformity and integrity in financial reporting and analysis, endorses financial performance measurement using five criteria—liquidity, solvency, profitability, repayment capacity and financial efficiency. The recommendations also promote using...

... with a low return on assets or profitability. A smaller percentage of financial stress was due to financing decisions. Originality/value This study provides value by measuring the impact of profitability, leverage and interest rate on the financial performance of agricultural cooperatives. Results showed...

...Ani L. Katchova; Robert Dinterman Purpose The purpose of this paper is to examine the financial performance and stress of beginning farmers in the USA with emphasis on the agricultural downturn experienced since 2013. Design/methodology/approach Using the US Department of Agriculture’s...

...Nicholas Paulson; Ani L. Katchova; Sierra J. Enlow Purpose Agribusinesses represent a fundamental link in connecting farmers with retailers and consumers, yet little research has been done to examine the historical financial performance of these food processing firms. This paper aims to address...

...Charles B. Moss; Bruce L. Ahrendsen; Ani L. Katchova Purpose The purpose of this research is to evaluate the financial performance measures calculated and reported by the Economic Resource Service (ERS) from Agricultural Resource Management Survey (ARMS) data. The evaluation includes...

...Ashok Mishra; Christine Wilson; Robert Williams Purpose The purpose of this paper is to investigate the factors (farm, operator and household characteristics, along with farm type and regional location of the farm) affecting financial performance of new and beginning farmers and ranchers...

... constraints. Furthermore, the decision to merge and financial performance are jointly endogenous, with profitability positively influenced and sales growth negatively influenced by the likelihood of merger. © MCB UP Limited 2003 Acquisitions Capital constraints Cooperatives Financial performance...