الفهرس 
Chapter 1: The Research FrameworkOnly 14 pages are availabe for public view
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Abstract
Despite the growing importance of financial inclusion, however, to the researcher knowledge, there is no study explored the level of financial inclusion activities and its disclosure in the Egyptian banking sector. The researcher developed a financial inclusion disclosure index from the bank perspective to measure the level of FID in the annual reports and websites of the Egyptian banks.
Besides, this study investigated the determinants of financial inclusion disclosure and suggested four determinants for financial inclusion disclosure which are the existence of corporate governance quality, information asymmetry, earning management practice and the existence of religious operations in banks and their association with financial inclusion disclosure. In addition, this research aimed to identify the impact of FID on banks’ financial performance and banks’ market-based performance.
The research results indicated that the level of FID is positively influenced by the corporate governance quality and the earning management practice. However, the level of information asymmetry and the practice of religious operations by banks have no substantial impact on the level of financial inclusion disclosure. Moreover, the results demonstrated that the level of FID is improved significantly both banks’ financial and market-based performance. Thus, the findings of this study should be of interest for banks’ regulators, and policymakers to enhance the level of financial inclusion initiatives and their disclosure to the concerned stakeholders and formulate disclosure rules and guidelines for financial inclusion disclosure as FI considered one of the most important policies that ensures banks’ sustainability development goals.
Keywords: financial inclusion disclosure – banks performance – corporate governance quality information asymmetry – earning management – religious operations.