Regressors	One-step system GMM result
Regressors	Coefficients	P-value
l.Eff	0.201	0.029**
ln(TD)	0.636	0.000***
ln(TL)	0.432	0.020**
ln(BE)	−0.043	0.283
ln(TA)	0.024	0.000***
Cons_	86.22	0.002***
Hansen Test of Overid. Restrictions	chi2 (43) = 47.88	Pr > chi2 = 0.453
Arellano-Bond Test for Autocorrelation	AR (1): z = −2.13	Pr > z = 0.033
Arellano-Bond Test for Autocorrelation	AR (2): z = 1.18	Pr > z = 0.236
No of Observation	14 Commercial Banks * 10 years = 140 Observations