Table 6 Description of control variables... | Emerald Publishing

Table 6

Description of control variables

Control variable	CBs' rating	IBs' rating	Measurement	References
Bank type	TYc	TYi	A qualitative variable that takes three modalities if the bank is commercial if the bank is investment if the bank is universal	Thomi (2014)
Bank age	AGc	AGi	Age of the Islamic or conventional bank for each year	Arif et al. (2017)
Bank size	TAc	TAi	Logarithm of the total assets of Islamic or conventional bank	Rashid et al. (2020)
Inflation	INFc	INFi	The inflation rate in the country of origin of the Islamic or conventional bank	Nahar and Sarker (2016)

Control variable	CBs' rating	IBs' rating	Measurement	References
Bank type	TYc	TYi	A qualitative variable that takes three modalities if the bank is commercial if the bank is investment if the bank is universal	Thomi (2014)
Bank age	AGc	AGi	Age of the Islamic or conventional bank for each year	Arif et al. (2017)
Bank size	TAc	TAi	Logarithm of the total assets of Islamic or conventional bank	Rashid et al. (2020)
Inflation	INFc	INFi	The inflation rate in the country of origin of the Islamic or conventional bank	Nahar and Sarker (2016)

Source(s): https://drive.google.com/file/d/1yvMlc6HMxMxCAod6ix2clXqveNCgA2IZ/view