Evolving of Selected Integrated Reporting Capitals among Listed Bahraini Banks
The main aim of this study is to identify the level of implementation of Integrated Reporting (IR) in Bahraini banking sector by measuring disclosure level in the banks’ annual reports. To achieve this, a sample of banking sector was analyzed, thereby evaluated the degree of implementation of this new corporate financial reporting tool through a checklist followed by previous studies. The study considered a sample of 12 listed banks in Bahrain Bourse. Banks financial reports were examined for the two years 2014 and 2015. The results show that, there is an average implementation level of IR 65.54% and 67.79% for the years 2014 and 2015, respectively. The result shows a slight increase in the implementation of IR from 2014 to 2015. This implementation level among banks in Bahrain is considered relatively average (medium). BBK took the top rank with a disclosure percentage of 70.27 % and 75.68 % in both years with a relatively small statistical variance in disclosure has been found between rest of the banks. The study further found that intellectual capital is the most disclosed panel that varied from 64.8% and 72.2% in 2014 and 2015 respectively.