**4.3 Management efficiency dimension**

Four ratios are examined including: Cost to Income; Finance Cost /Total Assets; ROE. Market price (absolute value is used). The researcher could not find


**4.4 Liquidity dimension**

*DOI: http://dx.doi.org/10.5772/intechopen.95028*

**4.5 Earnings dimension**

*Source researcher from data analysis.*

*Source researcher from data analysis. Table 19 shows significance of the test. <sup>a</sup> Dependent Variable: Z Score*

*Linear Regression through the Origin*

*Predictors: Net Loan/Total Assets*

*Source researcher from analysis.*

*Dependent Variable: Z Score*

*Linear Regression through the Origin*

*Model summary between Z score and Liquidity Dimension.*

*Predictors: Net Loan/Total Assets*

*which include an intercept.*

*a*

*b*

*b*

*c*

*d*

*b*

**315**

**Table 20.**

**Table 19.** *ANOVAa,b.*

**Table 18.**

excluded from banks evaluation methods in the future.

*Determinants of Islamic Banks Distress in Gulf Council Countries (GCC)*

Three ratios are examined using step wise method,they are: Quick Ratio,Net loan to Total Assets;Net Loan/total Deposits **Table 18** shows model Summary,it indicates that Net Loan to Total Assets ratio interpret 89% of changes in Z score. **Tables 19** and **20** show significance of the test at 0.0001 level.), and **Table 21** shows excluded variables(ratios) from the model between Z score and Liquidity dimension in camel model those are include Quick ratio,and current ratio. So that, these ratios should

Three ratios are used return on Equity (ROE), return on Assets (ROA), Earning

Per share (EPS). **Table 22** shows the variables tested as indicators of Earning Dimension in Camel model, **Table 23** shows the model between Earning Dimension and Z score, and **Table 24** shows significant of the model between Z score and

**Model R R Square<sup>b</sup> Adjusted R Square Std. Error of the Estimate**

*For regression through the origin (the no-intercept model), R Square measures the proportion of the variability in the dependent variable about the origin explained by regression. This CANNOT be compared to R Square for models*

**Model Sum of Squares df Mean Square F Sig.** 1 Regression 3021.721 1 3021.721 281.615 .000<sup>c</sup>

*This total sum of squares is not corrected for the constant because the constant is zero for regression through the origin.*

**Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta** 1 Net Loan/Total Assets 12.499 .745 .896 16.781 .000

Residual 740.368 69 10.730

*Table 20 shows significant individual variable (net loan to Total assets ratio) effect on Z score. <sup>a</sup>*

*Coefficientsa,b of the test between Z score and Liquidity Dimension.*

Total 3762.089<sup>d</sup> 70

1 .896<sup>a</sup> .803 .800 3.27566281

#### **Table 14.**

*Model Summary<sup>b</sup> between Z score and management efficiency Dimension.*

employees number, so that she excluded Profit per Employee (PPE) and replaced with Market Price, however it did not use before in previous reviewed studied as efficient management indicator.

**Table 14** shows the model Summary which indicates that share market price plus constant interpret 28% of Z score changes (**Table 15**). And **Table 16** shows excluded variables (ratios) from the model between Z score and management efficiency Dimension (**Table 17**).

According to **Table 16**: Z score = 1.36 + 1.05 share market price.


*Source researcher from data analysis.*

*a Dependent Variable: Z Score*

*b Predictors: (Constant), Market Price*

#### **Table 15.**

*ANOVA.<sup>a</sup> test between Z score and management efficiency Dimension.*


*Source researcher from data analysis.*

*a Dependent Variable: Z Score*

#### **Table 16.**

*Coefficients<sup>a</sup> .*


*Source researcher from data analysis.*

*a Dependent Variable: Z Score*

*b Predictors in the Model: (Constant), Market Price*

#### **Table 17.**

*Excluded Variables<sup>a</sup> from the model between Z score and management efficiency Dimension.*
