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Evaluating Banking Localism: Trends and Critical Issues
Department of Economics, University of Campania “Luigi Vanvitelli”, Capua, Italy
Department of Economics, University of Campania “Luigi Vanvitelli”, Capua, Italy
- 1 Department of Economics, University of Campania “Luigi Vanvitelli”, Capua, Italy
- 2 Department of Economics, University of Campania “Luigi Vanvitelli”, Capua, Italy
Open Journal of Accounting·Volume 14 (2025)·Pages 95–104·Published 5 March 2025·DOI10.4236/ojacct.2025.142005
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Abstract
This study, after having mentioned the characteristic elements for the definition and conceptual framework of local banks, questions the evaluation methods that can be used to best appreciate their economic value. There are frequent academic studies that address the examination of the evaluation criticalities related to the specificities of banking companies ( Beltrame & Previtali, 2016 ); conversely, there are few scientific contributions of interest on the appraisal techniques of local banks. The main objective is to hypothesize a new specific synthesis model of business valuation.
KeywordsEquity ValueLocal BanksEvaluation MethodsSize PremiumExcess Capital
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