Journal of
Marketing Development and Competitiveness
Scholar Gateway
Abstracts prior to volume 5(1) have been archived!Issue 5(1), October 2010 -- Paper AbstractsGirard (p. 9-22)Cooper (p. 23-32)Kunz-Osborne (p. 33-41)Coulmas-Law (p.42-46)Stasio (p. 47-56)Albert-Valette-Florence (p.57-63)Zhang-Rauch (p. 64-70)Alam-Yasin (p. 71-78)Mattare-Monahan-Shah (p. 79-94)Nonis-Hudson-Hunt (p. 95-106) 
JOURNAL OF ACCOUNTING AND FINANCE
Is Community Bank Creating Value for Shareholders?
Author(s): John S. Walker, Victoria Geyfman
Citation: John S. Walker, Victoria Geyfman, (2013) "Is Community Bank Creating Value for Shareholders?," Journal of Accounting and Finance, Vol. 13, Iss. 4, pp. 107 - 123
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The questions posed by the CEO of Community Bank were quite direct: “Is our bank creating value for
shareholders?” Mindful of recent industry consolidation, he also asked, “Should the board consider
selling the bank to another bank?” Many banks are asking the same questions now that the operating
environment for banks has changed. Prior to the credit crisis, banks had to implement new regulatory
procedures prompted by the passage of Sarbanes-Oxley. Since the crisis, the Dodd-Frank Act and Basel
III are keeping bankers awake at night wondering if the community bank model can survive the added
regulations and weak economy.
