Table 6

Variables, source and literature

Variable definitionMeasurementSourceReference literature
Panel A: Bank risk taking
Z-ScoreThe Z-score measures the distance to default of the banking sector. The higher the ZSCORE, the betterGlobal Financial
Development Indicators
Sajid et al. (2023), Banna et al. (2021) and Wang and Luo (2022) 
NPLsBank NPLs to total gross loans (%)Global Financial
Development Indicators
Zhang et al. (2023) and Li et al. (2022a, b) 
Panel B: Bank characteristics
Bank sizeBank size = Log (Total assets)Global Financial
Development Indicators
Ochenge (2023) and Zhang et al. (2023) 
Panel C: fintech variables
Mobile Money AccountsRegistered m-money accounts per 1,000 adultsGlobal Financial
Development Indicators
Banna et al. (2021) 
Mobile Money AgentsMobile money agents per 100,000 adultsGlobal Financial
Development Indicators
Ahamed and Mallick (2019) and Banna et al. (2021) 
Mobile money agents outletsMobile money agents outlets per 1 000 km2Global Financial
Development Indicators
Ahamed and Mallick (2019) and Banna et al. (2021) 
Value of Mobile and Internet banking transactionsValue of mobile and Internet banking transactions (% of GDP)Global Financial
Development Indicators
Ahamed and Mallick (2019) and Banna et al. (2021) 
Mobile and Internet banking transactionsNumber of mobile and Internet banking transactions per 1,000 adultsGlobal Financial
Development Indicators
Ahamed and Mallick (2019) and Banna et al. (2021) 
Fintech-based financial inclusion (FBFI) – OverallFintech-based financial inclusion – OverallAuthors 
Fintech-based financial inclusion (FinUse)Fintech-based financial inclusion (FinUse)Authors 
Panel D: Macro-specific factors
Inflation, consumer prices (annual %) (INF)Consumer prices (annual %)Global Financial
Development Indicators
Chinoda and Kapingura (2023) 
GDP growth(annual %) (GDPG)Global Financial
Development Indicators
Chinoda and Kapingura (2023) 
Institutional quality (IQ)Control of corruptionWorld Governance IndicatorsChinoda and Kapingura (2023) 

Source(s): Authors’ own creation

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