جستجوی مقالات مرتبط با کلیدواژه "financial inclusion" در نشریات گروه "حسابداری"

The main purpose of this research is to investigate the effect of corporate social responsibility on financial performance, financial stability and financial inclusion in commercial banks using the panel method with random effects during the years 2017 to 2021 and the research data from 17 listed and over-the-counter commercial banks accepted in Tehran Stock Exchange, which were selected after applying the desired restrictions, has been collected. In the first hypothesis, it was determined that social responsibility had a positive and significant effect on financial performance in a commercial bank, and this means that corporate social responsibility activities create a positive perception in the minds of potential customers, which helps attract them and Finally, it leads to an increase in the performance of commercial banks, and in other words, it is a positive option in attracting investors in the stock market. In the second hypothesis, it was determined that social responsibility had a positive and significant effect on financial inclusion in commercial banks, and the increase in corporate social responsibility causes the growth of the number of ATMs and the number of bank branches, the availability of banking services and the growth of financial inclusion. In the results of the third hypothesis, it was determined that social responsibility has a positive and significant effect on the financial stability of commercial banks, and the increase in corporate social responsibility causes a stronger relationship between the bank and its customers and ultimately increases the stability and financial stability of the bank.

Social responsibility is an obligation beyond legal and economic requirements in which banks pay attention to ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society, and manage their business process in a way that has positive effects on society. To have along. Banks with social and environmental consequences of investing are one of the most sensitive economic enterprises in relation to social responsibility that seek the ethical banking movement for social and economic development in a society. Accordingly, the purpose of this study is to Investigating the impact of social responsibility on financial performance, financial stability and financial inclusion of banks. The sample includes 18 banks listed on the Tehran Stock Exchange during the period 2015 to 2020 and the statistical method used is the composite data regression model. The results of the study indicate that social responsibility has a positive and significant effect on the financial performance of banks. The results also indicate that social responsibility has no significant effect on financial stability and financial capacity of banks. The study of control variables also shows that Tangibility has a negative and significant effect on the financial stability and financial inclusion of banks and bank life has a positive and significant effect on the financial inclusion of banks.

The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting has become very important. Many countries have considered this concept in order to deal with the problems related to unemployment, poverty, pollution and other social problems, and through the implementation of social activities in a desirable and diverse way, have responded to various foreign groups. Based on social responsibility, banks are committed to carry out their activities for the benefit of society as a whole and to gain their satisfaction. The present study on the impact of corporate social responsibility (CSR) on financial performance (FP), financial stability (FS) and financial inclusion (FI) in the Iranian banking sector, focusing on data from 17 banks over 5 years for the financial period 2016-2020 Was tested by SPSS version 22 with three hypotheses. The results of this study showed that corporate social responsibility has a positive and significant effect on financial performance and financial stability, but the relationship between corporate social responsibility does not have a positive and significant effect on financial inclusion.