A closer examination of the individual item mean
scores (Table 2) reveals that, independent of size, age, or
industry context, undercapitalization was the issue given
the greatest importance by the bankruptcy trustees. Next,
in decreasing order of importance (i.e., mean score)
were capital structure problems, breadth of knowledge,
depth of knowledge, financial planning and control, and
product pricing strategy. These results are consistent
with the studies cited in Table 1.