“…Prior works dedicated to baking profitability are based on various perspectives; for instance, Short (1979) and Bourke's (1989) pioneering studies led the way in examining such determinants using cross-country data sets (Abdul Hadi, Hussain, Suryanto, & Eddy Yap, 2018;Al-Harbi, 2019;Aspachs, Nier, & Tiesset, 2005;Boateng, 2018;Chowdhury & Rasid, 2015;Cucinelli, 2013;El-Chaarani, 2019;Le & Ngo, 2020;Menicucci & Paolucci, 2016;Zolkifli, Samsudin, & Yusof, 2019). Other authors made use of individual country data sets with the same objective of examining bank profitability determinants, and these include Al-Homaidi, Tabash, Farhan, and Almaqtari (2018), Ali and Puah (2019), Almaqtari, Al-Homaidi, Tabash, and Farhan (2019), Batten and Xuun Vinh (2017), Berihunengida (2015), Bibi and Mazhar (2019), Bolarinwa et al (2019), Ayele (2012), Munteanu (2012), and Pillai and Al-Malkawi (2018).…”