List of commercial banks included in the study
  1. National Bank of Abu Dhabi
  2. National Bank of Kuwait S.A.K.
  3. Abu Dhabi Commercial Bank
  4. Al Rajhi Bank
  5. Commercial Bank of Kuwait SAK (The)
  6. Emirates NBD PJSC
  7. First Gulf Bank
  8. Gulf Bank KSC (The)
  9. HSBC Bank Oman
  10. National Commercial Bank (The)
  11. Qatar National Bank
  12. Riyad Bank
  13. Samba Financial Group
  14. Union National Bank
  15. Arab National Bank
  16. Banque Saudi Fransi
  17. Commercial Bank of Qatar (The) QSC
  18. Doha Bank
  19. Gulf International Bank BSC
  20. Mashreqbank PSC
  21. Saudi British Bank (The)
  22. Ahli Bank QSC
  23. Ahli United Bank KSC
  24. Al Ahli Bank of Kuwait (KSC)
  25. Al Khalij Commercial Bank
  26. Bank Al-Jazira
  27. Bank Muscat SAOG
  28. Commercial Bank of Dubai P.S.C.
  29. Saudi Hollandi Bank
  30. Saudi Investment Bank (The)
  31. Ahli United Bank BSC
  32. Bank Dhofar SAOG
  33. Bank of Sharjah
  34. Bank Sohar SAOG
  35. National Bank of Oman (SAOG)
  36. National Bank of Ras Al-Khaimah (P.S.C.) (The)-RAKBANK
  37. Tamweel PJSC
  38. National Bank of Bahrain
  39. BBK B.S.C.
  40. Arab Banking Corporation BSC