“…Prior studies have mainly focused on the determinants of bank performance in a single country or within a small group of developed economies such as the USA and the European countries. Despite its being an important economic area, there has been no comprehensive analysis of the financial performance of banks in the GCC region (Ramady, 2009;Suliman and Obaidli, 2011;Abraham, 2013;Khediri et al, 2015;Saif-Alyousfi et al, 2018a, 2018b, 2020a, 2020bAl-Harbi, 2019Buallay, 2019;Chaffai, 2019;Louhichi et al, 2019;Ousama et al, 2019;Srairi, 2019;Toumi, 2019;Al-Shboul et al, 2020;Chamberlain et al, 2020;Hassan et al, 2020;Hidayat and Sakti, 2020;Hamadi and Awdeh, 2020;Khmous and Besim, 2020;Mohammad et al, 2020;Paltrinieri et al, 2020;Saleh et al, 2020;Saif-Alyousfi, 2019, 2020a, 2020bWang and Luo, 2020). Our analysis is, therefore, the first comprehensive study on the financial performance of GCC banks.…”