The Association between Intellectual Capital and Performance of Bahraini Listed Firms
This study aims to examine the association between the level of intellectual capital and performance of Bahraini listed firms. A checklist of 73 points was adopted to measure the level of intellectual capital disclosed by Bahraini listed firms. Moreover, multi regression model used in order to test the relationship between levels of intellectual capital and performance. The finding indicates that the level of intellectual capital disclosed by the Bahraini listed companies was 70%. Moreover, there is a weak relationship between the level of intellectual capital and the firms’ performance. The study recommend that Bahrain Bourse and Ministry of Industry and Commerce and National Corporate Governance Committee have to encourage companies to disclose information about intellectual capital. That is to minimize the asymmetry in information and to increase the awareness about the knowledge-based economy.