Beyond Balance Sheets: Intellectual Capital Leads the Way in Bahrain's Banking Sector: A Content Analysis

Finding out how much information conventional banks that are listed on the Bahrain Stock Exchange disclose about their intellectual capital is the aim of this study, which runs from 2012 through 2020. The study sample, which included all Conventional banks listed on the Bahrain Stock Exchange, was determined using the “content analysis” method. As per the study's results, Conventional banks that are listed on the Bahrain Stock Exchange exhibit exceptionally high levels of Intellectual Capital Disclosure (ICD) concerning internal, external, and human capital attributes. Furthermore, the results showed that personnel working for Conventional banks in Bahrain are highly conscious of the need and importance of ICD. In addition to recommending that Bahrain's Conventional banks focus more on educating staff members about the importance of intellectual capital disclosure, the study's conclusions also suggested that this research be expanded to include Islamic banks so that they can be compared to conventional banks.