The role of disclosing financial inclusion indicators in improving the financial performance of banks: A theoretical study applied to Egypt

Abstract

In light of the increased requirements for transparency and disclosure of all information related to financial and non-financial performance, especially in financial institutions, and based on the importance of financial inclusion in Egyptian banks and the disclosure of its indicators and how to implement it, the current research aims to study the role of disclosure of financial inclusion indicators on the financial performance of Egyptian banks. We study on Egyptian commercial banks, and the research reached several results, the most important of which is that financial inclusion is one of the basic pillars for achieving financial stability by supporting the stability of the deposit base and improving the flexibility of financing and investment in the banking sector, which leads to the ability of the financial system to withstand economic shocks, as the researcher recommended. Several points, including the following: the need to pay attention to the basic elements necessary to increase the quality of financial reports in the commercial banks under study, and the necessity of working to pay attention to the nature of the strong relationship that links indicators of the application of financial inclusion and the quality of financial reports, as well as the necessity of benefiting from the positive impact of indicators of the application of financial inclusion on the quality of financial reports.