TITLE:
Evaluating Banking Localism: Trends and Critical Issues
AUTHORS:
Agliata Francesco, Tuccillo Danilo
KEYWORDS:
Equity Value, Local Banks, Evaluation Methods, Size Premium, Excess Capital
JOURNAL NAME:
Open Journal of Accounting,
Vol.14 No.2,
March
5,
2025
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.