School of Accountancy Faculty Publications and Presentations

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Conference Proceeding

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Prior research found that community banks in rural areas outperformed community banks in metropolitan areas in terms of pre-tax return on assets and the variables contributing to it. However, a study on community banks by the FDIC in 2020 mentioned that community banks in the fastest growing metropolitan areas from 2010 through 2020 performed better than those in other metropolitan areas without comparing that performance to rural community banks. This study addresses that gap using a 2014 dataset and finds that, on average, community banks in the fastest-growing metropolitan statistical areas do not outperform rural community banks. The summary data suggests that high cost of operations, likely labor and real estate, offset higher net interest margins and fee income in those fast-growing areas.


Student publication.

The IGBR Conference Proceedings are published in Gold Open Access which allows free access to everyone, as well as the re-use of the work as long as the authors are acknowledged and cited. The Proceedings are also licensed under a Creative Commons Non-Commercial Attribution 4.0 International License.

Creative Commons License

Creative Commons Attribution-NonCommercial 4.0 International License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

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Publication Title

Institute for Global Business Research Conference Proceedings

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Accounting Commons



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