Evolving of Selected Integrated Reporting Capitals among Listed Bahraini Banks
Journal Title: The International Journal of Business Ethics and Governance - Year 2018, Vol 1, Issue 1
Abstract
The purpose of this study is to synthesize the implementation level of Integrated Reporting (IR) in Bahraini banks based on their adoption of a comprehensive disclosure checklist. The data cover the period of 2014-2015 for 12 banks listed on Bahrain Stock Exchange. Using 38 disclosure items grouped into four categories (intellectual capital, social and relational capital, intellectual capital, and human capital), banks’ annual reports were content analyzed to evaluate the level of IR disclosure. The findings indicate that the overall implementation level was moderate, standing at 65.54% and 67.79% in 2014 and 2015, respectively, showing a slight increasing trend. The findings also reveal that BBK took the lead with a disclosure percentage of 70.27 % and 75.68 % in both years. In terms of categories, the highest level of implementation was recorded for human capital, with a level of 81.3% and 80.2% in 2014 and 2015 respectively, while the lowest level of implementation was noted for social and relational capital.
Authors and Affiliations
Husain Alqallaf, Bahaaeddin Alareeni
Keywords
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- EP ID EP692446
- DOI https://doi.org/10.51325/ijbeg.v1i1.10
- Views 219
- Downloads 0
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