Asure the levels of IAH Nimbolide CDK disclosure in Islamic banks’ annual reports. Their index comprised 53 items covering three major categories: Investment Account Holders, Items and IAHs’ Threat Management. They use a dichotomous approach that codes the disclosure item as 1 if the data exists inside the annual report and 0 otherwise. They provided evidence that their disclosure measure is trusted and valid. We made use of precisely the same index and also the exact same disclosure score created by Saidani et al. (2020). The disclosure index isn’t reported in our paper for the sake of brevity, however it is available in Saidani et al. (2020). 3.3.two. Measure of the Independent and Control Variables Our independent variables correspond towards the specificities of Islamic Banks. The level of IAH funds is measured by the ratio of total IAHs funds1 to total assets. Return on IAHs funds (R_IAHs) is measured by IAHs’ return to total IAH funds. The adoption of AAOIFI standards (AAOIFI) is measured as a dichotomous variable: It takes the worth 1 if the Islamic bank adopts AAOIFI requirements and 0 otherwise. The liquidity ratio (LIQ) is measured by liquid assets to total assets. Bank efficiency (ROA), also known as bank profitability, is measured by net income to total assets. ROA is regarded as a a lot more potent measure of overall performance (El-Halaby 2015). As for handle variables, bank size (SIZE) is measured by the all-natural log of total assets. Bank age (AGE) is measured by the number of years since the creation of the bank. Ownership (Personal) is measured by a dichotomous variable: It requires the value 1 if bank is public Islamic bank and 0 if it truly is private Islamic bank. GDP Development (GDP) is measured by the Gross Domestic Item rate in the sampled nations. 4. Findings 4.1. Descriptive Statistics Our descriptive analysis is very comparable to Saidani et al. (2020). Table three shows that IAH disclosure levels for the sampled Islamic banks are extremely low (the typical is 27.9 ). The typical ratio of total IAHs funds to total assets can also be 0.416, while the average ratio of return on IAHs funds is 3 . The ratio of return on IAHs funds ranges from a minimum of 0 to 19.three . The zero return ratio was a outcome of our observation that some Islamic banks in Bahrain do not have profit sharing investment accounts for example ABC Islamic bank, Alkhair bank, First power bank, Tianeptine sodium salt 5-HT Receptor International investment bank, Investors bank and Seera investment bank. The Kuwait Finance House bank has the highest ratio of return on IAH funds (19.three ). We also noted that about one-third of our sample applied AAOIFI standards. The rest from the banks used either IAS/IFRS or neighborhood requirements. The liquidity level features a imply ratio of 26 , when the average profitability (measured by ROA) is 0.007. The average bank size (measured by the log total assets) is 14.978. The average bank age is about 19 years. The average GDP growth price is four.836 . Lastly, we observed that around 78 of your sampled Islamic banks are publicly held Islamic banks.Table three. Descriptive statistics of independent variables. Variable Disc_IAHs IAHs R_IAHs AAOIFI N 245 245 245 245 Mean 0.279 0.416 0.030 0.367 Std. Dev. 0.182 0.251 0.032 0.483 Min 0.038 0.000 0.000 0 Max 0.736 0.794 0.193J. Threat Economic Manag. 2021, 14,8 ofTable three. Cont. Variable LIQ ROA SIZE AGE GDP Personal N 245 245 245 245 245 245 Imply 0.259 0.007 14.978 18.551 four.836 0.776 Std. Dev. 0.126 0.047 1.641 12.688 two.294 0.418 Min 0.000 Max 0.873 0.246 18.248 58 13.400-0.ten.416 1 0.500N: quantity of observations. Variable de.