International Journal of Green Management and Business Studies (IJGMBS)
Vol.2 June 2022
DOI https://www.doi.org/10.56830/GGAQ2504
Authors
Talal Al Alkawi
Basel J. A. Ali
Abstract
This paper investigates electronic financial disclosure in the banking industry of all
commercial banks listed on the Bahrain bourse. A checklist was developed to assess the
amount of electronic financial disclosure in Bahraini commercial banks. The sample size
comprised of 8 commercial banks listed on the Bahrain bourse’s financial sector from 2016
to 2021. According to the statistical analysis, the total amount of electronic financial
disclosure varies from bank to bank. According to this survey, commercial banks listed on
the Bahrain Bourse achieve a level of financial electronic disclosure of 76 percent. This
paper should be especially relevant to bank managements in order to improve their
electronic financial disclosure level by considering strategical policies, to provide good
opportunities for banks in the Kingdom of Bahrain to improve their competitions, and to
serve as a guide for academics in the banking sector in Bahrain.
Keywords: Electronic Financial Disclosure, Commercial Bank.