The Effect of Financial Inclusion Disclosure on Bank Performance: The Moderating role of Market Competition and Ownership Structure

Recent research shows that the greater the financial inclusion (financial inclusiveness), the more it leads to economic growth and financial development. For this reason, in the current era, one of the goals and objectives of policymakers, especially monetary policymakers, is the development of financial inclusion in banks, which has been discussed and emphasized a lot. However, this research also aims to examine the relationship between financial inclusion (FI) disclosure and banks' performance, emphasizing the moderating role of market competition and ownership structure. Applied research method and its data were extracted by library method. To investigate the main goal of the research, three hypotheses were formulated. The spatial scope of the research is all accepted banks in the capital market of Tehran and the temporal scope is from 1391 to 1399. The number of the research sample was 15 banks, which was determined through screening or systematic exclusion. In order to analyze the data, Eviuse software was used through multiple linear regression. The results show that disclosure of financial inclusion has a positive and significant effect on the performance of banks and market competition can play a moderating role in the relationship between these two variables. Also, the results showed that government ownership has no significant effect on the relationship between financial inclusion disclosure and bank performance.