Scholarlink

The study examines how the characteristics of audit committees affect the disclosure of intellectual capital in commercial banks listed on the Bahrain Bourse. Data was collected from all banks on the Bahrain Stock Exchange for the period from 2014 to 2023. The findings indicate that audit committee size, independence, and experience positively correlate with intellectual capital disclosure. For future research, it would be valuable to investigate additional factors that could influence intellectual capital disclosure, including corporate governance frameworks, regulatory environments, and the role of technology in disclosure practices.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure of Commercial Banks Listed on the Bahrain Bourse

  • 章节

  • 发表日期：

    2025年

查看全文
  • Jaafer Mohammed Al-Mesaiadeen,
  • Moqbil Ali,
  • Ahmad Yahia Mustafa Al Astal

摘要

The study examines how the characteristics of audit committees affect the disclosure of intellectual capital in commercial banks listed on the Bahrain Bourse. Data was collected from all banks on the Bahrain Stock Exchange for the period from 2014 to 2023. The findings indicate that audit committee size, independence, and experience positively correlate with intellectual capital disclosure. For future research, it would be valuable to investigate additional factors that could influence intellectual capital disclosure, including corporate governance frameworks, regulatory environments, and the role of technology in disclosure practices.