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The study aims to examine the impact of ownership concentration on intellectual capital disclosure of commercial banks listed on the Bahrain Bourse. The study collected the data from all banks listed on the Bahrain Stock Exchange during the period from 2014 to 2023. The study revealed that ownership concentration has a positive relationship with intellectual capital disclosure. Future research should consider exploring additional variables that may influence intellectual capital disclosure, such as corporate governance frameworks, regulatory environments, and the impact of technology on disclosure practices.

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The Impact of Ownership Concentration on Intellectual Capital Disclosure of Commercial Banks Listed on the Bahrain Bourse

  • 章节

  • 发表日期：

    2025年

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

摘要

The study aims to examine the impact of ownership concentration on intellectual capital disclosure of commercial banks listed on the Bahrain Bourse. The study collected the data from all banks listed on the Bahrain Stock Exchange during the period from 2014 to 2023. The study revealed that ownership concentration has a positive relationship with intellectual capital disclosure. Future research should consider exploring additional variables that may influence intellectual capital disclosure, such as corporate governance frameworks, regulatory environments, and the impact of technology on disclosure practices.