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Volume :5 Issue : 1 1997      Add To Cart                                                                    Download

Extent of Disclosure in the Annual Reports of Banks Operating in Bahrain

Auther : Hasan M. Al- Bastaki

This study has two main objectives. The first is exploratory, documenting the nature and extent of disclosure in the annual reports of banks operating in Bahrain. The second is explanatory, addressing the bank-specific variables associated with the observed level of disclosure. Four variables ( size, profitability, leverage, and stock market listing) that might be associated with the level of disclosures in the annual reports were examined using ranked (OLS) regression model. The study found that disclosures in the annual reports of Bahraini banks with respect to strategies, management, future prospects, employees, social activities, competition and market share, and market capitalization are limited. The study also found evidence supporting the hypothesis that size of banks, as measured by total assets, is positively related to level of annual reports’ disclosure. However, no significant associations were found between the level of disclosure and the other three variables: profitability, leverage, and stock market listing.

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