**Table 6.**

*Explanatory variable details.*

### *3.2.3 Control variables*

Referring to the literature, the most widely used control variables that may correlate with the banks' FP are bank type, bank age, bank size, and inflation. **Table 7** summarizes the details of the variables' list.


**Table 7.** *Control variables details.*

### **3.3 Models to be estimated**

Before moving on to estimation, we present our formal models, one list is specific to CBs and the other relates to IBs. As it appeared in **Table 8**, we ordered the proposed models as follows.

*How to Successfully Select the Best-Performing Bank Based on the Best Auditor's… DOI: http://dx.doi.org/10.5772/intechopen.113201*


**Table 8.**

*The equivalent models to be estimated.*
