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The purpose of this paper is to examine the implementation and development of eXtensible Business Reporting Language (XBRL) at the Federal Deposit Insurance Corporation (FDIC). The investigation seeks to gauge the roles and experiences of the FDIC and its main stakeholders to determine their engagement in XBRL diffusion within their organizations.

This is an qualitative research approach that is driven by the use of an in-depth case study and supported by the use of semi-structured interviews.

The findings showcase the role played by the FDIC as the first US regulatory authority that implemented and developed Inline XBRL. In addition, the use of diffusion of innovation theory provides better understanding of each stakeholder’s issues, benefits and challenges based on their experience.

The research does not examine the institutionalization of XBRL at the FDIC or its stakeholders. Therefore, future research could incorporate a different research design to capture the impact of the pressure resulting from the regulatory mandate.

The research offers practical insights into public information technology managers and policymakers at global government agencies which are either non-adopters of XBRL technology or current adopters and consider transitioning into Inline XBRL. Global stakeholders could learn from the US experience and develop better understanding of Inline XBRL applications and functionalities.

The originality of this research is driven by the FDIC’s experience as the first regulatory developer of Inline XBRL. As such, the case study is a best practice to future and current adopters who often navigate the nuisance of implementing new technologies and/or developing existing ones.

The purpose of this paper is to examine the Dickens et al. model of bank holding company dividend policy. They identified five explanatory factors in a sample of bank holding companies (BHCs). Banking companies typically pay larger dividends and more often than industrial firms. Investors often look at the dividends as being important return variables.

In this study, a sample of 99 firms with 2006 data from governmental reports and Yahoo is used in regression equations to test the relationship of the five identified variables with dividend yields. The analysis is extended to investigate non‐linearities between dividend yield and insider ownership.

The paper finds that the original model is robust, but not all variables keep their significance. Insider holdings have a non‐linear relationship with dividend yields.

The significant factors affecting bank dividend policy help dividend seeking investors find BHCs that return higher dividend yields.

This paper reveals a non‐linear link between insider holdings and dividend yields among BHCs.

This paper aims to determine why so many banks do not recognize in a timely manner the inherent risks and imbalances with their risk/reward decision trade-offs, to elevate the risk conversation by embracing a more strategic and adaptive behavioral perspective and to show how an effective risk management organizational mindset is a definite solution for mitigating risk.

A direct-mail questionnaire survey was designed with the unit of analysis US community bank (under US$1.5bn in assets) and its risk performance. We used quantitative methods using previously tested scales for main constructs and FDIC bank data for performance measures. To gauge the models capacity for determining discriminatory value, results were also measured against relative peer financial performance.

The findings established that an effective risk management process that assimilates risk tolerance, risk propensity and risk practices into a managerial mindset offers a sound solution for mitigating risk. By envisioning risk as a “conceptual model of thinking” and interpreting it as a “predictable business process”, and by offering specific “decision enablers” that complement the corporate mindset, it creates a safety net against unsafe risk practices. As a result, it allows for an appreciation that current financial performance is a direct measure of management’s risk decision capabilities.

The sample size (n = 151), although adequate for our purpose was relatively small, was restricted to US community banks (less than US$1.5bn in assets) and single-informants (CEOs), thereby providing a somewhat narrow focus. Also, the survey was conducted during a slow economic period, and results may be different during a growth period. We see ripe opportunity for further research, especially related to money-center and regional banks and the next level of management as well as the behavioral influences that frame the risk/reward opportunity. Research on other industries, small businesses, etc., would be valuable because risk permeates all decisioning.

From a practitioner perspective, providing guidance on risk oversight allows for improved financial performance. The findings should be of interest to financial industry leaders, policy makers and regulators as understanding how an active orientation of risk tolerance, risk propensity and risk practices are coordinated across the organization is vital. Also, managers need to understand how characteristics of risk management manifest itself within their organization in terms of productivity and financial performance.

This paper is the first comprehensive empirical study that incorporates a conceptual approach that uses outcome history, behavioral influences and operational dimensions to identify risk management capabilities in community banks designed to increase risk/reward awareness.