Business Commons^™

Supreme Court Positioned To Resolve Growing Circuit Split On The Scope Of The Fdcpa, Jolina C. Cuaresma, Katherine Lamberth, Moore & Van Allen Pllc, Brent Yarborough, Maurice Wutscher Llp

Jolina C. Cuaresma

No abstract provided.

Earnings Management And Bargain Purchase Gains, Yan Yan

Dissertations, Theses, and Capstone Projects

This dissertation consists of two chapters that investigate earnings management through the recognition of bargain purchase gains in the banking industry and in other industries.

Chapter 1 In business acquisitions where the fair value of net assets acquired exceeds the consideration paid, acquiring firms recognize bargain purchase gains under ASC 805. The determination of the fair value of net assets at date of acquisition gives acquiring management considerable flexibility in judgments. In this chapter, I focus on bargain purchase acquisitions in the banking industry, and find that acquirer utilizes bargain purchase gains to avoid negative earnings and earnings decline. The …

Exploring Bank Managers' Strategies For Developing Millennials For Leadership Roles In Commercial Banks, Kenneth Morton

Walden Dissertations and Doctoral Studies

Understanding strategies to prepare Millennials for leadership roles in commercial banks is critical to ensure organizational stability and success and to avoid knowledge gaps and leadership deficiencies created by large numbers of retiring Baby Boomers. Guided by learning network theory and generational theory, the purpose of this multiple case study was to explore the strategies that 3 bank managers in North Carolina and South Carolina used to prepare Millennials for leadership. These 3 bank managers had a minimum of 2 years of experience leading teams of employees which included Millennials. The study included semistructured interviews to elicit detailed narratives from …

Talk Of Reforming Toxic Banks Is Misguided: Improve The Product And Culture Will Follow, Martin L. Gold

Faculty of Business - Papers (Archive)

The recent and strident language from financial regulators, politicians and credit ratings agencies about financial services culture is a sure indicator that something is seriously amiss in the sector.

Investigating Corporate Social Responsibility Disclosure By Banks From Institutional Theory Perspective, Wafaa Salah, Iman Mohamed Arafa

Business Administration

Previous research on Corporate Social Responsibility (CSR) has mainly focused on the companies operating in different industry 􀏐ields. Yet, a limited number of research has investigated the CSR practices at the banking sector. Accordingly, this study attempts to add further knowledge to this domain by measuring and comparing the extent and quality of CSR practices and its components which are: Employees, Community, Environment and Corporate governance at a larger geographical scale. Moreover, the relationship between institutional environment and the CSR and its components will be empirically examined. Secondary data provided by CSRHUB database is used for a sample of 231 …

Leadership Styles And Learning For Performance Within Commercial Banks In Kenya, Teckie Michelle Karoki

Walden Dissertations and Doctoral Studies

The literature indicates that leaders influence the establishment of organizational learning culture (OLC) by the application of transformational (TFO), transactional (TAC), and passive-avoidant (PAV) styles. Further, the literature links OLC to the financial performance of organizations by leadership involvement in establishing learning organizations. However, the manner in which the practice of OLC occurs and the relationship of OLC with TFO, TAC, and PAV is unclear, as is the link between OLC and financial performance (ROA); especially for growing economies outside North America. The purpose of this study was to address this gap in the literature through a quantitative study of …