یونس امجدیان

Transparency can be defined as the provision of sufficient, relevant, and reliable information for stakeholders. Due to numerous limitations, transparency and disclosure remain a challenge in the Iranian banking sector. Therefore, the aim of this study is to examine the impact of ownership structure on the transparency and disclosure of banks. To assess ownership structure, three variables are used: the percentage of shares held by the largest shareholder, the percentage of shares held by institutional shareholders, and the percentage of shares held by individual investors. The research method is of a correlational type in terms of content and nature. This study is applied in terms of its goal and is quantitative in nature based on the data. Statistical analysis was conducted on the information of 13 banks listed on the Tehran Stock Exchange during the years 2014 to 2022. An ordinary least squares (OLS) estimator with fixed-year effects and Stata software version 17 were used to test the research hypotheses. The results of this study show that the variables of individual investors' shares, the largest shareholder's shares, and institutional shareholders' shares have the most significant impact on the transparency and disclosure of banks, respectively. These findings indicate that the presence and influence of individual investors, large shareholders, and institutional shareholders each play a crucial role in improving the transparency and disclosure of banks.