Date
5-20-2026
Department
Graduate School of Business
Degree
Doctor of Business Administration (DBA)
Chair
Carlos Ranglin
Keywords
financial transparency, thrift institutions, transformational leadership, organizational trust, stakeholder trust
Disciplines
Business
Recommended Citation
Barry, Mamadou Ghourayssi, "Valuation Transparency and Reputation of Depository Institutions" (2026). Doctoral Dissertations and Projects. 8555.
https://digitalcommons.liberty.edu/doctoral/8555
Abstract
This qualitative single-case study examined how the historical lack of transparency in the financial sector affects the operations of thrift institutions, focusing on one in Albany, New York. The purpose was to understand how valuation opacity, disclosure practices, and leadership behaviors influence stakeholder trust, performance, and institutional reputation. Guided by transformational leadership theory and Vroom’s expectancy theory, the study explored how leadership and organizational practices can enhance transparency and operational integrity in community banking. Data were collected from 27 employees in operational and managerial roles through semi-structured interviews that captured their experiences and strategies related to valuation transparency and ethics. Nvivo software supported coding, categorization, and thematic development, while triangulation, member checking, and bracketing ensured credibility and dependability. Analysis revealed five themes: (a) transparency as a catalyst for trust and accountability; (b) communication as the bridge between management and stakeholders; (c) leadership integrity as a driver of ethical culture; (d) regulation and compliance as reinforcements of confidence; and (e) technological modernization as an enabler of disclosure and performance. The findings suggest that historical opacity continues to impact thrift operations; however, proactive leadership and transparent communication can mitigate reputational risk and enhance sustainability. This study contributes to the literature on ethical financial management and community banking by emphasizing transparency as a strategic asset and urging leaders to adopt technology-driven reporting, open communication, and a culture of accountability to reinforce public trust and institutional integrity.
