Literature Review of Factors Influencing Financial Performance of Commercial Banks in Bahrain

The purpose of this paper is to investigate how the Kingdom of Bahrain’s commercial banks’ financial performance is influenced by three variables: financial risk, intellectual capital, and internal control. This study highlights the key elements affecting the financial performance of commercial banks in the literature review. The finding of this study is Financial risk have negative impact on financial performance, while intellectual capital and internal control have a more significant and positive impact on financial performance. The results of this study may give top managers and decision-makers a theoretical knowledge and understanding of the factors that could impact financial performance in the banking industry. The banking industry will also benefit from this study in terms of other aspects.