Developing countries develop in order to pass the stage of underdevelopment and achieve their goals, and overcome the obstacles and challenges in the transition stage and provide suitable platforms for the productive growth of the national economy. Among the major challenges facing these countries, the expansion and deepening of financial markets has always been emphasized by economic experts as one of the difficult and costly requirements.

By playing an irreplaceable role in supplying equipment and allocating financial resources, the financial markets reduce the exchange costs in the national economy to the minimum possible level and speed up the national savings process by compensating the financial resources appropriately. The comparative advantage of producing goods and services in developing countries is mainly possible in reducing costs.

One of the important factors in reducing production costs and providing efficient services is the functioning of economic units. On the other hand, banks have a basic role in the country's development strategies.

Even in economies that have advanced financial markets, banks are at the center of financial and economic activities. .