The average value of total bank assets at book value over the last two years (de Andres, 2008)
 
Natural log of total assets (García et al, 2015) (Mashayekhi, 2008)
 
 
That larger banks have more subdivisions and larger branch office networks that are more complex to manage. Since larger banks have a greater capacity to absorb risk and some institutions are considered to be too important to fail, we anticipate a positive relationship between size and portfolio risk.(Berger, 2014)
 
banks’ assets (in a logarithmic form) (TA) (Panagiotis et al, 2007)