AL-Qadisiyah Journal For Administrative and Economic sciences

The Role of Selected Financial Inclusion Indicators in the Profitability of Banks: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange for the Financial Period (2014-2023)

Authors

Khawla Radi Athab
Rehab Fawzi Abdul-Sada

University of Al-Qadisiyah

https://doi.org/10.33916/qjae.2025.046472
Abstract
 The research aims to clarify the role of financial inclusion through its indicators, represented by (the number of bank branches and the number of ATMs), and its impact on bank profitability through its tools, represented by (return on assets). The research problem was identified as a central question: To what extent does financial inclusion affect bank profitability in Iraq To achieve the research objectives and answer the proposed questions, a set of hypotheses was adopted concerning the relationship between the indicators of financial inclusion and bank profitability. The main hypotheses included: the existence of a statistically significant correlation between financial inclusion indicators and bank profitability, and testing their effect using statistical and econometric tools. The analysis was conducted using the statistical programs SPSS 21 and R programming. The study sample was represented by the Iraqi banking sector for the period ( 2014-2023) The research reached several conclusions, the most important of which is the existence of a positive, statistically 
significant correlation between financial inclusion and commercial bank profitability in Iraq. This indicates that improving financial inclusion indicators has a positive impact on the current performance of banks. The research concluded with several recommendations, the most important being: the necessity of adopting a comprehensive national strategy to enhance financial inclusion in Iraq by expanding the network of bank branches, increasing electronic services, and simplifying all procedures. 

Keywords

Financial Inclusion
Bank Profitability
Iraqi Banking Sector
Crossmark
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 26, Issue 4
Winter 2026
Pages 64-72

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