Asure the levels of IAH Compound 48/80 Purity & Documentation disclosure in Islamic banks’ annual reports. Their index comprised 53 items covering 3 primary categories: Investment Account Holders, Solutions and IAHs’ Risk Management. They use a dichotomous method that codes the disclosure item as 1 if the info exists in the annual report and 0 otherwise. They supplied evidence that their disclosure measure is trusted and valid. We utilized precisely the same index along with the identical disclosure score Seclidemstat Protocol developed by Saidani et al. (2020). The disclosure index is not reported in our paper for the sake of brevity, however it is readily available in Saidani et al. (2020). three.three.2. Measure of the independent and Manage Variables Our independent variables correspond for 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 requirements (AAOIFI) is measured as a dichotomous variable: It requires the worth 1 in the event the Islamic bank adopts AAOIFI standards and 0 otherwise. The liquidity ratio (LIQ) is measured by liquid assets to total assets. Bank efficiency (ROA), also referred to as bank profitability, is measured by net earnings to total assets. ROA is regarded as a more powerful measure of overall performance (El-Halaby 2015). As for handle variables, bank size (SIZE) is measured by the natural log of total assets. Bank age (AGE) is measured by the number of years since the creation on the bank. Ownership (Personal) is measured by a dichotomous variable: It takes the worth 1 if bank is public Islamic bank and 0 if it’s private Islamic bank. GDP Growth (GDP) is measured by the Gross Domestic Solution rate in the sampled nations. 4. Findings 4.1. Descriptive Statistics Our descriptive evaluation is rather comparable to Saidani et al. (2020). Table three shows that IAH disclosure levels for the sampled Islamic banks are very low (the average is 27.9 ). The typical ratio of total IAHs funds to total assets can also be 0.416, while the typical ratio of return on IAHs funds is three . The ratio of return on IAHs funds ranges from a minimum of 0 to 19.three . The zero return ratio was a result of our observation that some Islamic banks in Bahrain do not have profit sharing investment accounts which include ABC Islamic bank, Alkhair bank, Initial power bank, International investment bank, Investors bank and Seera investment bank. The Kuwait Finance Home bank has the highest ratio of return on IAH funds (19.three ). We also noted that about one-third of our sample employed AAOIFI requirements. The rest on the banks applied either IAS/IFRS or regional requirements. The liquidity level has a mean ratio of 26 , when the typical profitability (measured by ROA) is 0.007. The typical bank size (measured by the log total assets) is 14.978. The average bank age is around 19 years. The average GDP development price is four.836 . Ultimately, we observed that around 78 from the sampled Islamic banks are publicly held Islamic banks.Table 3. Descriptive statistics of independent variables. Variable Disc_IAHs IAHs R_IAHs AAOIFI N 245 245 245 245 Imply 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. Danger Monetary Manag. 2021, 14,eight ofTable three. Cont. Variable LIQ ROA SIZE AGE GDP Own 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 13.400-0.10.416 1 0.500N: quantity of observations. Variable de.