Table 1 Variables description Variable...

Table 1

Variables description

Variable type	Variables name	Symbol	Definitions
Dependent variable	Return on Assets	ROA	Net income to total assets
	Return on Equity	ROE	Net income to total shareholders' equity
Independent Variables	Disclosure	DCI	Ratio of the total number of the required disclosures disclosed by the bank to the total number of applicable disclosures
	Board of Directors Board size members Non-Executive Board Members Independent Board Members	BOD	Summation of number of members, number of non-executive members and independent members
	Audit Committee Existence of audit committee Existence of charaique audit department Type of auditors	AC	Summation of Existence of audit committee, existence of charity audit department and type of auditors
	Shariah Supervisory Board Existence of SSB SIZE of SSB SSB Reputation Cross memberships	SSB	Summation of Existence of SSB, SIZE SSB, member reputable and cross member ship
	Corporate Governance	CG	Summation of BOD, AC, SSB
Control variables	Size of bank	SIZE	The natural logarithm of total assets
	Leverage	LEV	The ratio of total debt to total assets
	Age of bank	AGE	The number of years since foundation

Variable type	Variables name	Symbol	Definitions
Dependent variable	Return on Assets	ROA	Net income to total assets
	Return on Equity	ROE	Net income to total shareholders' equity
Independent Variables	Disclosure	DCI	Ratio of the total number of the required disclosures disclosed by the bank to the total number of applicable disclosures
	Board of Directors Board size members Non-Executive Board Members Independent Board Members	BOD	Summation of number of members, number of non-executive members and independent members
	Audit Committee Existence of audit committee Existence of charaique audit department Type of auditors	AC	Summation of Existence of audit committee, existence of charity audit department and type of auditors
	Shariah Supervisory Board Existence of SSB SIZE of SSB SSB Reputation Cross memberships	SSB	Summation of Existence of SSB, SIZE SSB, member reputable and cross member ship
	Corporate Governance	CG	Summation of BOD, AC, SSB
Control variables	Size of bank	SIZE	The natural logarithm of total assets
	Leverage	LEV	The ratio of total debt to total assets
	Age of bank	AGE	The number of years since foundation