Table 3 Specification of independent... | Emerald Publishing

Table 3

Specification of independent variables

Variable	Description	References
Bank size	Log of total assets of the bank	Batir et al. (2017), Nguyen and Pham (2020) Chaity and Islam (2022), Milenković et al. (2022)
Share of loans	The ratio of total loans to total assets	Batir et al. (2017)
Profitability	The ratio of net income to total assets	Raina and Kumar Sharma (2013), Batir et al. (2017), Narawish et al. (2021)
Cost management ability	The ratio of operating costs to net income	Nguyen and Pham (2020)
Credit risk	The ratio of Non-performing Loans to Total Loans	Batir et al. (2017), Nguyen and Pham (2020), Dar et al. (2021)

Variable	Description	References
Bank size	Log of total assets of the bank	Batir et al. (2017), Nguyen and Pham (2020) Chaity and Islam (2022), Milenković et al. (2022)
Share of loans	The ratio of total loans to total assets	Batir et al. (2017)
Profitability	The ratio of net income to total assets	Raina and Kumar Sharma (2013), Batir et al. (2017), Narawish et al. (2021)
Cost management ability	The ratio of operating costs to net income	Nguyen and Pham (2020)
Credit risk	The ratio of Non-performing Loans to Total Loans	Batir et al. (2017), Nguyen and Pham (2020), Dar et al. (2021)

Source(s): Authors’ work