The research objective of the study is to investigate the determinants of profitability of banks’ operating in GCC (Gulf Cooperation Council) countries. The existing studies highlight the banks’ internal attributes and external factors that significantly influence profitability. The unbalanced panel data of 59 banks from the Bank scope database operating in six countries of GCC is used. Profitability is measured as return on assets (ROA) and return on equity (ROE) that have been used as dependent variables. Pooled OLS, fixed and random effects estimations are employed to explore the effect of explanatory variables internal factors, i.e. bank size, capital adequacy, asset quality, deposits ratio, asset management, operating efficiency and financial risk, and external factors, namely macroeconomic variables, GDP growth rate and inflation rate on dependent variables. Bank size and GDP growth have a significant and positive association with ROA. While Bank size and asset management have significant and positive impact, capital adequacy, financial risk, operating efficiency, and asset quality have a negative and significant impact on ROE. Fixed effects results are used for interpretation based on the Hausman test.

中文翻译：

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银行盈利能力的决定因素：来自海湾合作委员会国家的证据

该研究的研究目标是调查在海湾合作委员会（海湾合作委员会）国家开展业务的银行盈利能力的决定因素。现有研究强调了银行的内部属性和对盈利能力有显着影响的外部因素。使用了在海湾合作委员会六个国家运营的银行范围数据库中的 59 家银行的不平衡面板数据。盈利能力是作为因变量使用的资产回报率 (ROA) 和股本回报率 (ROE) 来衡量的。采用合并 OLS、固定和随机效应估计来探讨解释变量内部因素（即银行规模、资本充足率、资产质量、存款比率、资产管理、经营效率和金融风险）和外部因素（即宏观经济变量）的影响，因变量的 GDP 增长率和通货膨胀率。银行规模和 GDP 增长与 ROA 具有显着的正相关关系。虽然银行规模和资产管理具有显着且积极的影响，但资本充足率、财务风险、运营效率和资产质量对 ROE 具有消极且显着的影响。固定效应结果用于基于 Hausman 检验的解释。