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تأثیر افشای فراگیر مالی بر عملکرد بانکها: نقش تعدیلی رقابت بازار و ساختار مالکیت | ||
پژوهشهای راهبردی بودجه و مالیه | ||
مقاله 4، دوره 4، شماره 3 - شماره پیاپی 15، شهریور 1402، صفحه 107-131 اصل مقاله (1.02 M) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
سید فخرالدین فخرحسینی1؛ میثم کاویانی* 2 | ||
1دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد تنکابن، تنکابن، ایران | ||
2استادیار، گروه حسابداری و مدیریت، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران | ||
تاریخ دریافت: 27 اسفند 1401، تاریخ بازنگری: 21 اردیبهشت 1402، تاریخ پذیرش: 24 اردیبهشت 1402 | ||
چکیده | ||
پژوهشهای اخیر بیانگر آن است که هرچه شمولیت مالی (فراگیر مالی) بیشتر باشد به رشد اقتصادی و توسعه مالی منتج میشود. به همین دلیل در عصر کنونی همواره یکی از اهداف و مقاصد سیاستگذاران و به طور ویژه سیاستگذاران پولی بحث توسعه شمولیت مالی در بانکها است که مورد بحث و تأکید زیادی واقع شده است. با این حال این پژوهش نیز قصد دارد تا به بررسی رابطه بین افشای شمولیت مالی (FI) و عملکرد بانکها با تأکید بر نقش تعدیلی رقابت بازار و ساختار مالکیت بپردازد. روش پژوهش کاربردی و دادههای آن به روش کتابخانه ای استخراج شده است. برای بررسی هدف اصلی پژوهش سه فرضیه تدوین گردید. قلمرو مکانی پژوهش، کلیه بانکهای پذیرفته شده در بازار سرمایه تهران و قلمرو زمانی نیز از سال 1391 تا 1399 است. تعداد نمونه پژوهش 15 بانک بوده که از طریق روش غربالگری یا حذف سیستماتیک تعیین شده است. جهت تجزیه و تحلیل دادهها از نرم افزار ایویوز و از طریق رگرسیون چندگانه خطی استفاده شده است. نتایج نشان میدهد که افشای شمولیت مالی بر عملکرد بانکهای تأثیر مثبت و معناداری دارد و رقابت بازار میتواند نقش تعدیلی در رابطه این دو متغیر ایفا کند. همچنین نتایج نشان داد که مالکیت دولتی بر رابطه بین افشای شمولیت مالی و عملکرد بانک تأثیر معناداری ندارد. | ||
کلیدواژهها | ||
شمولیت مالی؛ عملکرد؛ رقابت بازار؛ ساختار مالکیت | ||
عنوان مقاله [English] | ||
The Effect of Financial Inclusion Disclosure on Bank Performance: The Moderating role of Market Competition and Ownership Structure | ||
نویسندگان [English] | ||
Fakhreddin Fakhrhosseini1؛ meysam kaviani2 | ||
1Associate Professor, Department of Accounting, Management and Accounting faculty, Islamic Azad University Tonekabon Branch, Tonekabon, Iran | ||
2Assistant Professor of Finance Department of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran | ||
چکیده [English] | ||
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. | ||
کلیدواژهها [English] | ||
Financial inclusion, performance, market competition, ownership structure | ||
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