Asure the levels of IAH disclosure in Islamic banks’ annual reports. Their index comprised 53 products covering three key categories: Investment Account Holders, Products and IAHs’ Risk Management. They use a dichotomous strategy that codes the disclosure item as 1 if the data exists within the annual report and 0 otherwise. They supplied proof that their disclosure measure is trustworthy and valid. We applied the identical index plus the similar disclosure score created by Saidani et al. (2020). The disclosure index is just not reported in our paper for the sake of brevity, but it is available in Saidani et al. (2020). three.3.two. Measure with the Independent and Control 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. C2 Ceramide Mitochondrial Metabolism 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 value 1 if the Islamic bank adopts AAOIFI requirements and 0 otherwise. The liquidity ratio (LIQ) is measured by liquid assets to total assets. Bank performance (ROA), also called bank profitability, is measured by net earnings to total assets. ROA is regarded as as a additional highly effective measure of functionality (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 because the creation with the bank. Ownership (Own) is measured by a dichotomous variable: It requires the worth 1 if bank is public Islamic bank and 0 if it is actually private Islamic bank. GDP Development (GDP) is measured by the Gross Domestic Product price from the sampled nations. 4. Findings 4.1. Descriptive Statistics Our descriptive evaluation is pretty comparable to Saidani et al. (2020). Table three shows that IAH disclosure levels for the sampled Islamic banks are extremely low (the average is 27.9 ). The average 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 19.3 . 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 utilized AAOIFI requirements. The rest of your banks made use of either IAS/IFRS or local requirements. The liquidity level features a mean ratio of 26 , whilst the average profitability (measured by ROA) is 0.007. The average bank size (measured by the log total assets) is 14.978. The average bank age is about 19 years. The average GDP growth rate is 4.836 . Ultimately, we observed that about 78 in the sampled Islamic banks are publicly held Islamic banks.Table 3. Descriptive statistics of independent variables. Compound 48/80 supplier variable Disc_IAHs IAHs R_IAHs AAOIFI N 245 245 245 245 Mean 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. Risk Monetary Manag. 2021, 14,eight ofTable 3. Cont. Variable LIQ ROA SIZE AGE GDP Own N 245 245 245 245 245 245 Mean 0.259 0.007 14.978 18.551 4.836 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: variety of observations. Variable de.